And he shall go out unto the {f} altar that is before the LORD, and make an atonement for it; and shall take of the blood of the bullock, and of the blood of the goat, and put it upon the horns of the altar round about.

(f) Upon which the sweet incense and perfume was offered.

Wesley's Notes

16:18 The altar before the Lord - That is, the altar of incense, where the blood of sacrifices was to be put, particularly the blood of the sin - offerings offered upon this day of atonement, and which is most properly said to be before the Lord, that is, before the place where God in a special manner dwelt. His going out relates to the holy of holies, into which he was said to go in, Lev 16:17.

Scofield Reference Notes

[2] out unto the altar

Dispensationally, for Israel, this is yet future; the High Priest is still in the holiest. When He comes out to His ancient people they will be converted and restored Rom 11:23-27 Zech 12:10,12 13:1 Rev 1:7 Meantime, believers of this dispensation as priests 1Pet 2:9 enter into the holiest where He is. Heb 10:19-22.

Matthew Henry's Concise Commentary

16:15-34 Here are typified the two great gospel privileges, of the remission of sin, and access to God, both of which we owe to our Lord Jesus. See the expiation of guilt. Christ is both the Maker and the Matter of the atonement; for he is the Priest, the High Priest, that makes reconciliation for the sins of the people. And as Christ is the High Priest, so he is the Sacrifice with which atonement is made; for he is all in all in our reconciliation to God. Thus he was figured by the two goats. The slain goat was a type of Christ dying for our sins; the scape-goat a type of Christ rising again for our justification. The atonement is said to be completed by putting the sins of Israel upon the head of the goat, which was sent away into a wilderness, a land not inhabited; and the sending away of the goat represented the free and full remission of their sins. He shall bear upon him all their iniquities. Thus Christ, the Lamb of God, takes away the sin of the world, by taking it upon himself, Joh 1:29. The entrance into heaven, which Christ made for us, was typified by the high priest's entrance into the most holy place. See Heb 9:7. The high priest was to come out again; but our Lord Jesus ever lives, making intercession, and always appears in the presence of God for us. Here are typified the two great gospel duties of faith and repentance. By faith we put our hands upon the head of the offering; relying on Christ as the Lord our Righteousness, pleading his satisfaction, as that which alone is able to atone for our sins, and procure us a pardon. By repentance we afflict our souls; not only fasting for a time from the delights of the body, but inwardly sorrowing for sin, and living a life of self-denial, assuring ourselves, that if we confess our sins, God is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness. By the atonement we obtain rest for our souls, and all the glorious liberties of the children of God. Sinner, get the blood of Christ effectually applied to thy soul, or else thou canst never look God in the face with any comfort or acceptance. Take this blood of Christ, apply it by faith, and see how it atones with God.

Matthew Henry's Whole Bible Commentary

Verses 15-19

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 (v. 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 (v. 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, v. 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 (v. 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, v. 18, 19. It is certain that the altar of incense had this blood put upon it, for so it is expressly ordered (Ex. 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 (v. 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.