Leviticus 10:17

and he hath given it you to bear[mg. to take away the iniquity of the congregation Two interpretations of this clause have been proposed, (a) God has given the Sin-Offering for the purpose of taking away the iniquity of the congregation, (b) God has given to you the Sin-Offering (the part not burnt on the altar) to eat for the purpose of bearing (or taking away) the iniquity … The first is a general statement as to the efficacy of the Sin-Offering; the second attributes an atoning value to the eating by the priests, although not to this action apart from the ceremonial of which it formed a constituent portion. The acceptance of a sacrifice depends on the due observance of the whole appointed ritual, and each action as contributing towards the acceptance of the whole may be said to have an atoning value.