Charles Spurgeon Commentary Leviticus 16:20-21

"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: and Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions, even all their sins; and he shall put them upon the head of the goat, and shall send him away by the hand of a man that is in readiness into the wilderness:" — Leviticus 16:20-21 (ASV)

Notice the "all" in this twenty-first verse: Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions in all their sins, putting them upon the head of the goat, and shall send him away by the hand of a fit man into the wilderness. This was the second part of the atonement showing, not sacrifice, but the effect of sacrifice, and explaining what becomes of sin after the sacrifice has been accepted, and the blood has been presented within the veil.