Ephraem the Syrian
The goat presented to God is dedicated to the Creator and Deliverer, who liberated the Hebrews from Egypt. Consequently, it is sacrificed to purify the sanctuary and everything within it, not for the purpose of atoning for sins, as the sanctuary and its items are not tainted by sin; rather, it addresses the impurities of the Israelites, who frequently, whether knowingly or unknowingly, approach the sanctuary without having purified themselves in accordance with all that the law requires for cleanliness.
It is not accurate to think that the iniquities of the people were placed upon the living goat, for the sole true Sacrifice that was lifted upon the cross brings redemption to the entire world. The goat bore only the transgressions of the people that lingered after their daily purifications; it removed them ‘into the uncharted territory,’ which remained untouched by those sins. The first goat, designated for the Lord, symbolized the might of God, while the second pointed to God’s justice, which in the desert led to the demise of many.
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Just as Aaron presented both goats, sacrificing one and releasing the other to Azazel, the goat that was sacrificed signified Christ, who was offered for our sake; the released goat depicted the same Christ following His death and crucifixion, when He removed the sins of many and emerged as the resurrected, everlasting Savior.