Charles Ellicott Commentary Leviticus 1:4

"And he shall lay his hand upon the head of the burnt-offering; and it shall be accepted for him to make atonement for him." — Leviticus 1:4 (ASV)

And he shall put his hand. —Or, lay his hand, as the same phrase is rendered in Leviticus 3:2-3; Leviticus 3:17, and following. The laying on of hands by the offerer on the victim was enjoined not only in the case of burnt offerings, but also in peace offerings (Leviticus 3:2; Leviticus 3:7; Leviticus 3:13; Leviticus 8:22, and following) and in sin offerings (Leviticus 4:4; Leviticus 4:15; Leviticus 4:24; Leviticus 4:29; Leviticus 4:33; Leviticus 8:14, and following). The offerer indicated by this both the surrender of his ownership of the victim and the transfer to it of the feelings that influenced him in performing this act of dedication to the Lord.

From the practice that was customary during the Second Temple, we know that the offerer himself laid both his hands between the two horns of the animal while alive, and that no proxy could do it. If several offered one sacrifice, each one laid his hand separately on the victim, confessing his sins and saying, “I have sinned, I have committed iniquity, I have transgressed and I have done this and this, but I repent before You, and this is my atonement.”

Accepted for him. —That is, his offer will be acceptable before the Lord when the offerer thus complies with the prescribed sacrificial regulations. (Compare Leviticus 1:3.)

To make atonement for him. —As the imposition of hands, confession, repentance, and prayer accompanied this sacrifice, and moreover, as these acts secure acceptance with God for the offerer, expiatory virtue is therefore here and elsewhere ascribed to this burnt offering (Leviticus 14:20; Leviticus 16:24; Micah 6:6; Job 1:5; Job 42:8). This virtue belongs more especially to sin and trespass offerings (Leviticus 4:20; Leviticus 4:26; Leviticus 4:31; Leviticus 4:35; Leviticus 5:16; Leviticus 5:18; Leviticus 7:7, and following).