Leviticus 4:15

And the elders of the congregation shall lay their hands upon the head of the bullock before the Lord,.... These must be two at least, some say three, and some say five h; the more generally received notion is, that they were three of the sanhedrim i; though the Targum of Jonathan makes them to be the twelve rulers of the twelve tribes:

and the bullock shall be killed before the Lord; in the court near the altar of burnt offering, either by a priest, or Levite, or by a butcher, as the above Targum expresses it.

h Misn. Sotah, c. 9. sect. 1. i Maimon Bartenora in Misn. Menachot, c. 9. sect. 7. Maimon. Hilchot Maaseh Hakorbanot, c. 3. sect. 10.