Charles Ellicott Commentary Leviticus 16:30

"for on this day shall atonement be made for you, to cleanse you; from all your sins shall ye be clean before Jehovah." — Leviticus 16:30 (ASV)

For on that day the priest shall make an atonement. —Literally, For on that day he shall make atonement for you, which may either be the Lord, who is mentioned in the next clause, or, more probably, the high priest, who is mentioned five verses before. (See Leviticus 16:25, and especially Leviticus 16:32.)

That you may be clean ... — Better, you shall be clean, etc.

Because it is here said you shall be clean from all your sins before the Lord, the administrators of the law in the time of Christ declared that only the sins which a man commits before, i.e., against the Lord, are atoned for on the Day of Atonement, but the sins which a man commits against his fellow man are not forgiven on this day unless we have first satisfied our injured neighbor and have obtained pardon from him.

Again, he who sins in the hope that he will obtain absolution on the Day of Atonement, for him there is no forgiveness on this day.