Leviticus 4:5
"He shall bring the bull to the door of the Tent of Meeting before the LORD; and he shall lay his hand on the head of the bull, and kill the bull before the LORD."
Key Reflection
This action symbolizes the transfer of the sinner's guilt to the bull, making it a substitute for the penitent. By laying his hand on the head of the bull and then killing it, the offerer identifies himself with the animal, acknowledging his own shortcomings and trusting in the sacrificial death as atonement.
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From the Scholars: Barnes' Notes