Lots were next drawn by the high priest over two goats (male kids) that were exactly alike in their sound and unblemished condition, these having been obtained from the assembly of the sons of Israel. (Le 16:5, 7) The high priest drew lots over them to determine which of the two would be sacrificed to Jehovah as a sin offering and which would be released in the wilderness, bearing their sins as the ‘goat for Azazel.’ (Le 16:8, 9; compare 14:1-7; see AZAZEL.)

The goat on which the lot fell “for Jehovah” was sacrificed as a sin offering for the people. (Le 16:8-10) The high priest then took the blood of the goat for Jehovah into the Most Holy, using it there to make atonement for the 12 nonpriestly tribes of Israel. In a manner similar to the handling of the bull’s blood, the blood of the goat was sprinkled “toward the cover and before the cover” of the Ark.​—Le 16:15.

By these means Aaron also made atonement for the holy place and the tent of meeting. Then, taking some of the blood of the bull and of the ‘goat for Jehovah,’ he made atonement for the altar of burnt offering, putting some of such blood upon the horns of the altar. He was also to “spatter some of the blood upon it with his finger seven times and cleanse it and sanctify it from the uncleannesses of the sons of Israel.”​—Le 16:16-20.

The high priest now turned his attention to the remaining goat, the one for Azazel. He laid his hands upon its head, confessed over it “all the errors of the sons of Israel and all their revolts in all their sins,” put these upon its head, and then sent it away “by the hand of a ready man into the wilderness.” Thus, the goat carried the errors of the Israelites into the wilderness, where it disappeared. (Le 16:20-22) Thereafter the man who led the goat away had to wash his garments and bathe his flesh in water before reentering the camp.​—Le 16:26.

The remains of the carcasses of the bull and the goat of the sin offering were taken from the court of the tabernacle to a place outside the camp, where they were burned. The one doing the burning had to wash his garments and bathe his flesh in water, after which he could come into the camp. (Le 16:27, 28)