Notice that there is no mention of the high priest laying hands on this first goat. Likewise, in verses 11-14, there is no mention of the priest laying his hand on the bull for himself, which was a requirement we saw. One way to view that is that the laying of hands is implied, just as many sin offerings are mentioned in Scripture without the entire procedure being spelled out - otherwise, our Bibles would be even thicker. However, I believe the laying of hands is not mentioned on purpose. Part of the reason is that all the other steps for a sin offering are shown, and I believe God is highlighting something in the differences.
If we take this as it is written and not infer any steps, the bull for the high priest and the first goat have two things in common: First, there is no mention of hands being laid on either of them. Second, their blood was taken inside the Holy of Holies. Both of those are significant differences from a typical sin offering. Everything else for the bull for the high priest is the same - part is burned on the altar, and its carcass is burned outside the camp. But there is no transference shown, and the blood is allowed inside the veil, into God's very presence.
These differences indicate the blood of these animals was pure, which is why it could be used to purge the horns of the altar. Only blood that did not represent sin was brought inside the veil. The blood from every other sin offering stopped at the veil.
So, the priest used the blood of the bull and the first goat to purify the various holy objects, beginning with God's throne - the Mercy Seat - and working outward. Notice, though, in the explanation given what the blood of the first goat makes atonement for. It says it is used to make atonement for the Holy Place, and for the Tabernacle of Meeting, and for the altar. It is on account of the people - meaning because of their sinfulness - that these things needed this annual purging, but notice that the stated purpose was for cleansing the things of the LORD. Atonement was made for the objects closest to the LORD since the people were sinful.
So, this first goat that was for the LORD was also for the people. As with the phrase, for the LORD, the phrase, for the people means on account of the people, and specifically, on account of the people's uncleanness. We can see this in verse 16: So he shall make atonement for the Holy Place, because of the uncleanness of the children of Israel, and because of their transgressions, for all their sins; and so he shall do for the tabernacle of meeting which remains among them in the midst of their uncleanness.
As verse 20 summarizes, the first goat was for atoning for the Holy Place, the tabernacle of meeting, and the altar. It was on account of the LORD, and because of the uncleanness of the people, that these things had to be cleansed. This goat was not used to add more sin to the altar, but to make an annual purging of the uncleanness. If you would please turn to Hebrews 9, we will see Christ's fulfillment of the first goat:
Please turn back to Leviticus 16. Notice that the blood of the first goat relates to access by the priest and cleansing of the holy objects. It provided an annual cleansing of the Holy Place, but more was required, even as the first bird did not completely solve the problem of the leprosy - God gave an additional step. Notice what it says in verse 21. After the first goat was killed and its blood atoned the holy objects, then the high priest confessed all the iniquities of the children of Israel, and all their transgressions, concerning all their sins on the goat for removal. If the blood of the first goat had paid for all the sins of the nation, there would be no unaddressed sins left for the high priest to confess. But since the high priest confessed the sins of the nation, we know that first goat did not provide complete propitiation, but rather it cleansed the objects closest to the LORD. And just like a … . . .
