Charles Ellicott Commentary Leviticus 10:17

"Wherefore have ye not eaten the sin-offering in the place of the sanctuary, seeing it is most holy, and he hath given it you to bear the iniquity of the congregation, to make atonement for them before Jehovah?" — Leviticus 10:17 (ASV)

Why have you not eaten? ... — As enjoined in Leviticus 6:26.

God has given it. —That is, He has given to you the flesh of the sin offering to eat. (See Leviticus 6:29.)

To bear the iniquity of the congregation. —Better, to remove the iniquity of the congregation, which the priests did by making atonement for them before the Lord, as is explained in the next clause. Accordingly, the flesh of the sin offering is given to the priests so that by the act of eating it they may visibly show the offerer that God has graciously accepted the expiatory sacrifice, and that it is a most holy thing.

The phrase “to bear iniquity” often signifies “to bear away, to remove, to forgive iniquity.” (Exodus 32:32; Psalms 32:1; Psalms 32:5, etc.) Therefore, the most ancient Versions translate it here, “that you may take away or remove” (Septuagint, the Chaldee, the Syriac, etc.). The rendering of the Authorized Version, however, is that of the Vulgate, which has been followed by the Reformers both in England and on the continent, as well as by several modern expositors.

This is supported by the meaning of the phrase “to bear the iniquity” in Exodus 28:38; Numbers 18:1; and Ezekiel 4:4-6. Those who follow this rendering take the passage to mean that the priest, by eating or incorporating the victim on which the offerer had laid his guilt, actually took away the sin, or neutralized it in a mysterious way, by virtue of the sanctifying power belonging to the sacerdotal office.

Others, again, who also take the phrase to mean that the priest literally takes the sin upon himself, do not explain it. They simply say that by eating the sin-laden victim, the sins of the offerer were, in some sort, laid upon the priest to be taken away by him, thus prefiguring Christ, who would be both priest and sacrifice.