Numbers 8:12
And the Levites shall lay their hands upon the heads of the bullocks: and thou shalt offer the one for a sin offering, and the other for a burnt offering, unto the LORD, to make an atonement for the Levites.
And the Levites shall lay their hands on the heads of the bullocks,.... Or "on the head" {s}; on the head of everyone of them, as Aben Ezra, thereby, as it were, transferring their sins to them, for these were to make atonement for them, as the latter part of the verse shows; and this was a figure of the imputation of sin to Christ, and taught that doctrine, and led the faith of the offerers to the sin bearing and sin atoning Saviour:
and thou shall offer the one for a sin offering, and the other for a burnt offering, unto the Lord; that is, shall order to be offered; for not Moses, but Aaron, offered these offerings, as Aben Ezra observes, of which this is a proof, that Aaron is said to make the atonement for them, Numbers 8:21, for which purpose these sacrifices were offered, particularly the first; and the latter by way of thanksgiving for atonement made by the former: so it follows,
to make an atonement for the Levites; who could not be admitted to service until their sins were expiated; as no man is worthy to be employed in the work of God, but such for whom reconciliation for their sins is made by the blood and sacrifice of Christ, by which they are purged from dead works to serve the living God.
{s} var le "super caput", Tigurine version. Pagninus, Montanus, Junius & Tremellius.