John Gill's Exposition of the Whole Bible
Leviticus 16:7
And he shall take the two goats,.... The sin offering for the people, a proper emblem of Christ, this creature being clean and fit for food, denoting the purity of Christ, and his being suitable and wholesome food, as his flesh is to the faith of his people; and because comely in its going, as Christ was in his going from everlasting, and in his coming, into this world, travelling in the greatness of his strength; and even by reason of its having something in it unsavoury and offensive, and which made it the fitter emblem of Christ, as a surety of his people; for though he had no sin inherent in him and natural to him, yet he appeared in the likeness of sinful flesh, and had sin imputed to him, which rendered him obnoxious to divine justice: the number of these goats was two, typical either of the two natures in Christ; his divine nature, in which he is impassable, and lives for ever, which may be signified by the goat presented alive and let go; and his human nature, in which he suffered and died, and may be fitly represented by the goat that was slain; or else of the two estates of Christ before and after his resurrection, his being put to death in the flesh and quickened in the Spirit; or rather this may signify the twofold consideration of Christ as Mediator, one with respect to his divine Father, to whom he made satisfaction by his death; and the other with respect to Satan, with whom he conflicted in life, and to whose power he was so far delivered up, as not only to be tempted, and harassed by him, but through his instigation to be brought to the dust of death; Leviticus 16:10; and these two goats, according to the Jewish writers y, were to be alike in sight or colour, in stature and in value, and to be taken together: Christ, the antitype of them, is the same dying and rising; the same that died, rose again from the dead; the same that suffered, is glorified; and the same that went up to heaven, will come again in like manner:
and present them before the Lord, [at] the door of the tabernacle of the congregation; at the east of the court, and the north of the altar, as the Misnah z; so that their faces were towards the west, where the holy of holies, the seat of the divine Majesty, was, and so said to be before the Lord, or over against where he dwelt: this presentation may have respect to the death of Christ, when he presented himself to God as an offering and a sacrifice; and which was done publicly in the sight of great multitudes, and on the behalf of the whole congregation of the Lord's people, and before him against whom sin is committed, and to whom satisfaction is given.
y Misn. Yoma, c. 6. sect. 1. z Ib. c. 3. sect. 8.