leviticus 16:20 And when he hath made an end of reconciling the holy place, and the tabernacle of the congregation, and the altar, he shall bring the live goat: - Free Bible Online

      20-22. he shall bring the live goat--Having already been presented before the Lord (Le 16:10), it was now brought forward to the high priest, who, placing his hands upon its head, and "having confessed over it all the iniquities of the people of Israel, and all their transgressions in all their sins," transferred them by this act to the goat as their substitute. It was then delivered into the hands of a person, who was appointed to lead him away into a distant, solitary, and desert place, where in early times he was let go, to escape for his life; but in the time of Christ, he was carried to a high rock twelve miles from Jerusalem, and there, being thrust over the precipice, he was killed. Commentators have differed widely in their opinions about the character and purpose of this part of the ceremonial; some considering the word "Azazel," with the Septuagint and our translators, to mean, "the scapegoat"; others, "a lofty, precipitous rock" [BOCHART]; others, "a thing separated to God" [EWALD, THOLUCK]; while others think it designates Satan [GESENIUS, HENGSTENBERG]. This last view is grounded on the idea of both goats forming one and the same sacrifice of atonement, and it is supported by Zec 3:1-10, which presents a striking commentary on this passage. Whether there was in this peculiar ceremony any reference to an Egyptian superstition about Typhon, the spirit of evil, inhabiting the wilderness, and the design was to ridicule it by sending a cursed animal into his gloomy dominions, it is impossible to say. The subject is involved in much obscurity. But in any view there seems to be a typical reference to Christ who bore away our sins [Heb 10:4; 1Jo 3:5].

JFB.