And the priest shall make an atonement. From this form of expression also, which frequently occurs, we must learn that the victim in itself was not the price of redemption, but that expiation was founded on the priesthood. For they have foolishly and falsely invented the notion that men work something themselves in the sacraments, whereas their virtue and effect proceeds from quite another quarter. The offering, therefore, properly speaking, is passive rather than active as regards man. The force of this will be more clearly understood from the delusion of the Papists. They are indeed compelled to acknowledge that in the sacraments men are passive, in so far as they receive the grace there offered to them; but they presently pervert this doctrine, by inventing their opus operatum, as they call it. But, lest the people should think that they bring from their own stores (domo) the price of their redemption, Moses constantly inculcates that it is the peculiar office of the priest, to appease God, and to blot out sin by expiation. It is also worthy of observation that he adds, "before the Lord," for by this clause the profane notion is refuted, that men are purged by the legal sacrifices only civilly, as they say, i.e., before men, as if there were no spiritual promise included in them. Now, if this were so, the fathers would have been confirmed in the confidence of pardon by no external symbols, than which nothing can be more absurd; but by this one clause all ambiguity is removed, when Moses declares that they were absolved "before the Lord."

And the priest shall make an atonement for him before the Lord,.... By offering the ram he brought, by which a typical, but not real atonement was made; for the blood of bulls and goats, of sheep and rams, could not take away sin; but as they were types of Christ, and led to him, the Lamb of God that takes away the sin of the world:
and it shall be forgiven him, for anything of all that he hath done, in trespassing therein; any and everyone of the above sins, with all the aggravations of them, were forgiven, upon the atonement made, though they were so enormous; and, indeed, all manner of sin is forgiven for Christ's sake, except the sin against the Holy Ghost: and L'Empereur (o) rightly observes, against the Socinians, who deny that sacrifices were offered for crimes very grievous, that these were of such a nature; for what more vile than unfaithfulness in a trust, than cheating and defrauding, stealing, lying, and perjury?
(o) In Misn. Bava Kama, c. 9. sect. 5.