And he shall put his hand on the head of the burnt offering; and it shall be accepted for him to make atonement for him.
The offerer indicated thereby both the surrender of his ownership of the victim and the transfer to it of the feelings by which he was influenced in performing this act of dedication to the Lord. From the practice which obtained during the second Temple, we know that the offerer himself laid both his hands between the two horns of the animal whilst alive, and that no proxy could do it. If several offered one sacrifice, each one laid his hand separately on the victim, confessing his sins and saying, "I have sinned, I have committed iniquity, I have transgressed and I have done this and this, but I repent before Thee, and this is my atonement."
(C. D. Ginsburg, LL. D.)
Parallel VersesKJV: And he shall put his hand upon the head of the burnt offering; and it shall be accepted for him to make atonement for him.