John Gill Commentary Numbers 28:22

"and one he-goat for a sin-offering, to make atonement for you." — Numbers 28:22 (ASV)

And one goat [for] a sin offering, to make atonement for you .
] For notwithstanding all their services and sacrifices, and though this day was an holy convocation, yet there was need of a sin offering to expiate their guilt, typical of Christ, who takes away the sins of our holy things as well as all other sins: this sin offering also was of that sort which were eaten; for Maimonides says ^F11 , the goat of the sin offering was eaten on the second day of the passover, which was the sixteenth of Nisan.

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FOOTNOTES:

• F11: Maimon. Hilchot Tamidin, c. 7. sect. 3.