130. We have learned that "And he shall take from the congregation, of the children of Yisrael two kids of the goats for a sin offering" (Vayikra 16:5). THE VERSE SAYS, "from the congregation." THIS IS TO TEACH that they should buy it with everyone's MONEY, and atonement will thus come to all, as all sins of Yisrael are impending here and all will attain atonement from this act. THEREFORE, it is not enough TO TAKE MONEY from one person. From where is it taken? The money is taken from the public fund boxes in the sanctuary, and they bring THE GOATS with this money, which is the contributed property of everyone.

131. They make from the outset a sin offering of the other goat that remained before the Holy One, blessed be He, and we have already established to which place it is attached. Afterwards, they are sacrificed and all things become better, and Yisrael remain in the clear before the Holy One, blessed be He, from all sins committed. This is the essence of the verse, "For on that day will He forgive you..." (Vayikra 16:29).