Charles Spurgeon Commentary Leviticus 16:7

"And he shall take the two goats, and set them before Jehovah at the door of the tent of meeting." — Leviticus 16:7 (ASV)

These two goats were not for himself, but for the people. You must regard them as if they were only one offering, for it needed both of them to set forth the divine plan by which sin is put away; one was to die, and the other was symbolically to bear away the sin of the people.