Read: Leviticus 16
When Aaron has finished making atonement for the Most Holy Place, the tent of meeting and the altar, he shall bring forward the live goat. He is to lay both hands on the head of the live goat and confess over it all the wickedness and rebellion of the Israelites — all their sins — and put them on the goat’s head. He shall send the goat away into the wilderness in the care of someone appointed for the task. The goat will carry all their sins on itself, to a remote place; and the man shall release it in the wilderness. Lev 16:20-22
All the iniquities, all the transgressions, all the sins were placed upon the head of this goat. The goat is a picture of Jesus: He is represented as satisfying the heart of God for us and rendering God free to love us without any restraint at all by his justice. God’s justice has been satisfied. He is free to forgive us at any time and to love us. Christ also bears the whole weight and load of our guilt, all that which the Devil tries to use as a basis upon which to ground his accusations against us. All this is to be sent back to him from whence it comes. When our Lord died he went into the wilderness of death like this goat, and returned to Satan all the accusations which he has against any believer at any time.