Here is, I. The date of this law concerning the day of atonement: it was after the death of the two sons of Aaron (Lev 16:1), which we read, Lev 10:1. 1. Lest Aaron should fear that any remaining guilt of that sin should cleave to his family, or (seeing the priests were so apt to offend) that some after-sin of his other sons should be the ruin of his family, he is directed how to make atonement for his house, that it might keep in with God; for the atonement for it would be the establishment of it, and preserve the entail of the blessing upon it. 2. The priests being warned by the death of Nadab and Abihu to approach to God with reverence and godly fear (without which they came at their peril), directions are here given how the nearest approach might be made, not only without peril, but to unspeakable advantage and comfort, if the directions were observed. When they were cut off for an undue approach, the rest must not say, "Then we will not draw near at all," but, "Then we will do it by rule." They died for their sin, therefore God graciously provides for the rest, that they die not. Thus God's judgments on some should be instructions to others. II. The design of this law. One intention of it was to preserve a veneration for the most holy place, within the veil, where the shechinah, or divine glory, was pleased to dwell between the cherubim: Speak unto Aaron, that he come not at all times into the holy place, Lev 16:2. Before the veil some of the priests came every day to burn incense upon the golden altar, but within the veil none must ever come but the high priest only, and he but on one day in the year, and with great ceremony and caution. That place where God manifested his special presence must not be made common. If none must come into the presence-chamber of an earthly king uncalled, no, not the queen herself, upon pain of death (Est 4:11), was it not requisite that the same sacred respect should be paid to the Kings of kings? But see what a blessed change is made by the gospel of Christ; all good Christians have now boldness to enter into the holiest, through the veil, every day (Heb 10:19, Heb 10:20); and we come boldly (not as Aaron must, with fear and trembling) to the throne of grace, or mercy-seat, Heb 4:16. While the manifestations of God's presence and grace were sensible, it was requisite that they should thus be confined and upon reserve, because the objects of sense the more familiar they are made the less awful or delightful they become; but now that they are purely spiritual it is otherwise, for the objects of faith the more they are conversed with the more do they manifest of their greatness and goodness: now therefore we are welcome to come at all times into the holy place not made with hands, for we are made to sit together with Christ in heavenly places by faith, Eph 2:6. Then Aaron must not come near at all times, lest he die; we now must come near at all times that we may live: it is distance only that is our death. Then God appeared in the cloud upon the mercy-seat, but now with open face we behold, not in a dark cloud, but in a clear glass, the glory of the Lord, Co2 3:18. III. The person to whom the work of this day was committed, and that was the high priest only: Thus shall Aaron come into the holy place, Lev 16:3. He was to do all himself upon the day of atonement: only there was a second provided to be his substitute or supporter, in case any thing should befal him, either of sickness or ceremonial uncleanness, that he could not perform the service of the day. All Christians are spiritual priests, but Christ only is the high priest, and he alone it is that makes atonement, nor needed he either assistant or substitute. IV. The attire of the high priest in this service. He was not to be dressed up in his rich garments that were peculiar to himself: he was not to put on the ephod, with the precious stones in it, but only the linen clothes which he wore in common with the inferior priests, Lev 16:4. That meaner dress did best become him on this day of humiliation; and, being thinner and lighter, he would in it be more expedite for the work or service of the day, which was all to go through his hands. Christ, our high priest, made atonement for sin in our nature; not in the robes of his own peculiar glory, but the linen garments of our mortality, clean indeed, but mean.

The Jewish writers say that for seven days before the day of expiation the high priest was to retire from his own house, and to dwell in a chamber of the temple, that he might prepare himself for the service of this great day. During those seven days he himself did the work of the inferior priests about the sacrifices, incense, etc., that he might have his hand in for this day: he must have the institution read to him again and again, that he might be fully apprised of the whole method. 1. He was to begin the service of the day very early with the usual morning sacrifice, after he had first washed his whole body before he dressed himself, and his hands and feet again afterwards. He then burned the daily incense, dressed the lamps, and offered the extraordinary sacrifice appointed for this day (not here, but Num 29:8), a bullock, a ram, and seven lambs, all for burnt-offerings. This he is supposed to have done in his high priest's garments. 2. He must now put off his rich robes, bathe himself, put on the linen garments, and present unto the Lord his own bullock, which was to be a sin-offering for himself and his own house, Lev 16:6. The bullock was set between the temple and the altar, and the offering of him mentioned in this verse was the making of a solemn confession of his sins and the sins of his house, earnestly praying for the forgiveness of them, and this with his hands on the head of the bullock. 3. He must then cast lots upon the two goats, which were to make (both together) one sin-offering for the congregation. One of these goats must be slain, in token of a satisfaction to be made to God's justice for sin, the other must be sent away, in token of the remission or dismission of sin by the mercy of God. Both must be presented together to God (Lev 16:7) before the lot was cast upon them, and afterwards the scape-goat by itself, Lev 16:10. Some think that goats were chosen for the sin-offering because, by the disagreeableness of their smell, the offensiveness of sin is represented: others think, because it was said that the demons which the heathens then worshipped often appeared to their worshippers in the form of goats, God therefore obliged his people to sacrifice goats, that they might never be tempted to sacrifice to goats. 4. The next thing to be done was to kill the bullock for the sin-offering for himself and his house, Lev 16:11. "Now," say the Jews, "he must again put his hands on the head of the bullock, and repeat the confession and supplication he had before made, and kill the bullock with his own hands, to make atonement for himself first (for how could he make reconciliation for the sins of the people till he was himself first reconciled?) and for his house, not only his own family, but all the priests, who are called the house of Aaron," Psa 135:19. This charity must begin at home, though it must not end there. The bullock being killed, he left one of the priests to stir the blood, that it might not thicken, and then, 5. He took a censer of burning coals (that would not smoke) in one hand, and a dish full of the sweet incense in the other, and then went into the holy of holies through the veil, and went up towards the ark, set the coals down upon the floor, and scattered the incense upon them, so that the room was immediately filled with smoke. The Jews say that he was to go in side-ways, that he might not look directly upon the ark where the divine glory was, till it was covered with smoke; then he must come out backwards, out of reverence to the divine majesty; and, after a short prayer, he was to hasten out of the sanctuary, to show himself to the people, that they might not suspect that he had misbehaved himself and died before the Lord. 6. He then fetched the blood of the bullock from the priest whom he had left stirring it, and took that in with him the second time into the holy of holies, which was now filled with the smoke of the incense, and sprinkled with his finger of that blood upon, or rather towards, the mercy-seat, once over against the top of it and then seven times towards the lower part of it, Lev 16:14. But the drops of blood (as the Jews expound it) all fell upon the ground, and none touched the mercy-seat. Having done this, he came out of the most holy place, set the basin of blood down in the sanctuary, and went out.

When the priest had come out from the sprinkling the blood of the bullock before the mercy-seat, 1. He must next kill the goat which was the sin-offering for the people (Lev 16:15) and go the third time into the holy of holies, to sprinkle the blood of the goat, as he had done that of the bullock; and thus he was to make atonement for the holy place (Lev 16:16); that is, whereas the people by their sins had provoked God to take away those tokens of his favourable presence with them, and rendered even that holy place unfit to be the habitation of the holy God, atonement was hereby made for sin, that God, being reconciled to them, might continue with them. 2. He must then do the same for the outward part of the tabernacle that he had done for the inner room, by sprinkling the blood of the bullock first, and then that of the goat, without the veil, where the table and incense-altar stood, eight times each as before. The reason intimated is because the tabernacle remained among them in the midst of their uncleanness, Lev 16:16. God would hereby show them how much their hearts needed to be purified, when even the tabernacle, only by standing in the midst of such an impure and sinful people, needed this expiation; and also that even their devotions and religious performances had much amiss in them, for which it was necessary that atonement should be made. During this solemnity, none of the inferior priests must come into the tabernacle (Lev 16:17), but, by standing without, must own themselves unworthy and unfit to minister there, because their follies, and defects, and manifold impurities in their ministry, had made this expiation of the tabernacle necessary. 3. He must then put some of the blood, both of the bullock and of the goat mixed together, upon the horns of the altar that is before the Lord, Lev 16:18, Lev 16:19. It is certain that the altar of incense had this blood put upon it, for so it is expressly ordered (Exo 30:10); but some think that this directs the high priest to the altar of burnt-offerings, for that also is here called the altar before the Lord (Lev 16:12), because he is said to go out to it, and because it may be presumed that that also had need of an expiation; for to that the gifts and offerings of the children of Israel were all brought, from whose uncleanness the altar is here said to be hallowed.