Charles Ellicott Commentary Leviticus 16:20

"And when he hath made an end of atoning for the holy place, and the tent of meeting, and the altar, he shall present the live goat:" — Leviticus 16:20 (ASV)

And when he hath made an end. —Having finished the expiation for himself, his fellow priests, and the sanctuary with its utensils, the goat destined by lot for Azazel, which was standing in the court before the Lord, was now brought to the high priest, that he might complete the sin-offering for the Israelites.