Leviticus 23:27-32

Also on the tenth day of this seventh month there shall be a day of atonement: it shall be an holy convocation unto you; and ye shall afflict your souls, and offer an offering made by fire unto the LORD.

On the tenth day of this seventh month. On the 14th day of the first month (ecclesiastical year) the Israelites came out of Egypt; in 50 days after that the law was given from mount Sinai; then Moses was forty days on the mount (Exodus 24:18; Deuteronomy 9:9). After he came down he was 40 days interceding for the people, who had committed the sin of the golden calf (Deuteronomy 9:18). Again, he was 40 days on the mount for renewing the tables of the covenant (Exodus 34:28; Deuteronomy 10:10). But these numbers-the 14 and 50, and the three 40's, and three added days (either intervening between the 40's or at the close of them-come to the 187th day of the year, which falls on the tenth day of the seventh month, or the day of atonement.

A day of atonement - an annual festival, at which the sins of the whole year were expiated (see Leviticus 16:29). The ceremonial having been fully described in a preceding chapter, the only circumstance here dwelt upon is the affliction of soul corresponding to the season; and it is stated that the severest penalty was incurred by the violation of this day.

Verse 32. х shabat (H7676) shabaatown (H7677); Septuagint, sabbata sabbatoon, festival of festivals]. The Sabbaths were reckoned from sunset to sunset.