Chapter 16 deals with "imputed sin". Back in chapter 10, Nadab and Abihu, sons of Aaron, offered "unholy fire" unto the Lord and they died. Here the Lord tells Moses to tell Aaron that the priests had to observe certain rituals and statutes as commanded otherwise they to would end up like Nadab and Abihu; however, they were not to be afraid of the Lord. The sins of the two sons would not be "imputed" upon the others, but they must follow the procedure commanded by the Lord, for atonement for himself and his family. This is described as follows:
This observance later became known as the Day of Atonement or "Yon Kippurim", the 10th of Tishri or the 14th of September. It became the only day that the High Priest would enter the Holy of Holies.
So Aaron was to sacrifice the bull as a Sin Offering for himself, sacrifice one goat as a Sin Offering for the people and put upon the second goat the sins of the people and send it away into the wilderness to die. Thus the Day of Atonement was established. On that day no work was to be done and the people were to examine themselves and accept the atonement offered by the Lord.
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