Charles Spurgeon Commentary Leviticus 16:9-14

"And Aaron shall present the goat upon which the lot fell for Jehovah, and offer him for a sin-offering. But the goat, on which the lot fell for Azazel, shall be set alive before Jehovah, to make atonement for him, to send him away for Azazel into the wilderness. And Aaron shall present the bullock of the sin-offering, which is for himself, and shall make atonement for himself, and for his house, and shall kill the bullock of the sin-offering which is for himself: and he shall take a censer full of coals of fire from off the altar before Jehovah, and his hands full of sweet incense beaten small, and bring it within the veil: and he shall put the incense upon the fire before Jehovah, that the cloud of the incense may cover the mercy-seat that is upon the testimony, that he die not: and he shall take of the blood of the bullock, and sprinkle it with his finger upon the mercy-seat on the east; and before the mercy-seat shall he sprinkle of the blood with his finger seven times." — Leviticus 16:9-14 (ASV)

This was his first entrance within the veil, with holy incense to denote the acceptance which Christ has with God, though he is always well-beloved, and dear, and precious to his Father. This incense sent up a cloud that veiled the glory of the Shekinah, which shone between the two wings of the cherubim, and so the high priest was better able to bear the wondrous brilliance by which God revealed his presence.

When Aaron had thus filled the place with the sweetly perfumed smoke, he took the blood of the bullock of the sin offering, and carefully sprinkled it seven times on the mercy seat, and on the ground around the mercy seat.

What a mercy it is for you and me that the spot where we meet with God is a place where the blood of the great sacrifice has been sprinkled; yes, and that the ground of our meeting with God—the place on which the mercy seat rests—also has the blood mark upon it!