Once a year, on the great Day of Atonement, the priest entered the most holy place for the cleansing of the sanctuary. The work there performed completed the yearly round of ministration. On the Day of Atonement two kids of the goats were brought to the door of the tabernacle, and lots were cast upon them, “one lot for the Lord, and the other lot for the scapegoat.” Verse 8. The goat upon which fell the lot for the Lord was to be slain as a sin offering for the people. And the priest was to bring his blood within the veil and sprinkle it upon the mercy seat and before the mercy seat. The blood was also to be sprinkled upon the altar of incense that was before the veil. (GC 419.1) MC VC

“And Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions in all their sins, putting them upon the head of the goat, and shall send him away by the hand of a fit man into the wilderness: and the goat shall bear upon him all their iniquities unto a land not inhabited.” Verses 21, 22. The scapegoat came no more into the camp of Israel, and the man who led him away was required to wash himself and his clothing with water before returning to the camp. (GC 419.2) MC VC

The whole ceremony was designed to impress the Israelites with the holiness of God and His abhorrence of sin; and, further, to show them that they could not come in contact with sin without becoming polluted. Every man was required to afflict his soul while this work of atonement was going forward. All business was to be laid aside, and the whole congregation of Israel were to spend the day in solemn humiliation before God, with prayer, fasting, and deep searching of heart. (GC 419.3) MC VC

Thus those who followed in the light of the prophetic word saw that, instead of coming to the earth at the termination of the 2300 days in 1844, Christ then entered the most holy place of the heavenly sanctuary to perform the closing work of atonement preparatory to His coming. (GC 422.1) MC VC

It was seen, also, that while the sin offering pointed to Christ as a sacrifice, and the high priest represented Christ as a mediator, the scapegoat typified Satan, the author of sin, upon whom the sins of the truly penitent will finally be placed. When the high priest, by virtue of the blood of the sin offering, removed the sins from the sanctuary, he placed them upon the scapegoat. When Christ, by virtue of His own blood, removes the sins of His people from the heavenly sanctuary at the close of His ministration, He will place them upon Satan, who, in the execution of the judgment, must bear the final penalty. The scapegoat was sent away into a land not inhabited, never to come again into the congregation of Israel. So will Satan be forever banished from the presence of God and His people, and he will be blotted from existence in the final destruction of sin and sinners. (GC 422.2) MC VC