16:1-14 Without entering into particulars of the sacrifices on the great day of atonement, we may notice that it was to be a statute for ever, till that dispensation be at an end. As long as we are continually sinning, we continually need the atonement. The law of afflicting our souls for sin, is a statue which will continue in force till we arrive where all tears, even those of repentance, will be wiped from our eyes. The apostle observes it as a proof that the sacrifices could not take away sin, and cleanse the conscience from it, that in them there was a remembrance made of sin every year, upon the day of atonement, Heb 10:1,3. The repeating the sacrifices, showed there was in them but a feeble effort toward making atonement; this could be done only by offering up the body of Christ once for all; and that sacrifice needed not to be repeated.
11-19. Aaron shall bring the bullock of the sin offering which is for himself, &c.—The first part of the service was designed to solemnize his own mind, as well as the minds of the people, by offering the sacrifices for their sins. The sin offerings being slain had the sins of the offerer judicially transferred to them by the imputation of his hands on their head (Le 4:4, 15, 24, 29, 33); and thus the young bullock, which was to make atonement for himself and the other priests (called "his house," Ps 135:19), was killed by the hands of the high priest. While the blood of the victim was being received into a vessel, taking a censer of live coals in his right hand and a platter of sweet incense in his left, he, amid the solemn attention and the anxious prayers of the assembled multitude, crossed the porch and the holy place, opened the outer veil which led into the holy of holies and then the inner veil. Standing before the ark, he deposited the censer of coals on the floor, emptied the plate of incense into his hand, poured it on the burning coals; and the apartment was filled with fragrant smoke, intended, according to Jewish writers, to prevent any presumptuous gazer prying too curiously into the form of the mercy seat, which was the Lord's throne. The high priest having done this, perfumed the sanctuary, returned to the door, took the blood of the slain bullock, and, carrying it into the holy of holies, sprinkled it with his finger once upon the mercy seat "eastward"—that is, on the side next to himself; and seven times "before the mercy seat"—that is, on the front of the ark. Leaving the coals and the incense burning, he went out a second time, to sacrifice at the altar of burnt offering the goat which had been assigned as a sin offering for the people; and carrying its blood into the holy of holies, he made similar sprinklings as he had done before with the blood of the bullock. While the high priest was thus engaged in the most holy place, none of the ordinary priests were allowed to remain within the precincts of the tabernacle. The sanctuary or holy place and the altar of burnt offering were in like manner sprinkled seven times with the blood of the bullock and the goat. The object of this solemn ceremonial was to impress the minds of the Israelites with the conviction that the whole tabernacle was stained by the sins of a guilty people, that by their sins they had forfeited the privileges of the divine presence and worship, and that an atonement had to be made as the condition of God's remaining with them. The sins and shortcomings of the past year having polluted the sacred edifice, the expiation required to be annually renewed. The exclusion of the priests indicated their unworthiness and the impurities of their service. The mingled blood of the two victims being sprinkled on the horns of the altar indicated that the priests and the people equally needed an atonement for their sins. But the sanctuary being thus ceremonially purified, and the people of Israel reconciled by the blood of the consecrated victim, the Lord continued to dwell in the midst of them, and to honor them with His gracious presence.