Charles Ellicott Commentary Leviticus 9:3

"And unto the children of Israel thou shalt speak, saying, Take ye a he-goat for a sin-offering; and a calf and a lamb, both a year old, without blemish, for a burnt-offering;" — Leviticus 9:3 (ASV)

And to the children of Israel you shall speak. —That is, Aaron, who was now constituted high priest, was to give the orders about the sacrifices. It will be seen that the elders of the people whom Moses summoned in Leviticus 9:1 to witness on behalf of the people the first ministrations of the priests, are here called “the children of Israel,” thus showing that the representatives acted for the people. Hence the two terms are interchanged , which accounts for the fact that the Greek Version (Septuagint) renders it here by “elders.”

A kid of the goats ... and a calf. —Better, a shaggy-haired he-goat. (See Leviticus 4:23 and following.)