12 "The Levites shall lay their hands on the heads of the bulls, and you shall offer the one for a sin offering, and the other for a burnt offering to Yahweh, to make atonement for the Levites.
*Minor differences ignored. Grouped by changes, with first version listed as example.
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) "super caput", Tigurine version. Pagninus, Montanus, Junius & Tremellius.
The Levites were then to close this transfer of themselves to the Lord with a sin-offering and burnt-offering, in which they laid their hands upon the sacrificial animals. By this imposition of hands they made the sacrificial animals their representatives, in which they presented their own bodies to the Lord as a living sacrifice well-pleasing to Him. The signification of the dedication of the Levites, as here enjoined, is still further explained in Numbers 8:13-19. The meaning of Numbers 8:13. is this: According to the command already given (in Numbers 8:6-12), thou shalt place the Levites before Aaron and his sons, and wave them as a wave-offering before the Lord, and so separate them from the midst of the children of Israel, that they may be Mine. They shall then come to serve the tabernacle. So shalt thou cleanse them and wave them. The same reason is assigned for this in Numbers 8:16, Numbers 8:17, as in Numbers 3:11-13 (כּל בּכור for כּל־בּכור, cf. Numbers 3:13); and in Numbers 8:18 and Numbers 8:19, what was commanded in Numbers 3:6-9 is described as having been carried out. On Numbers 8:19 see Numbers 1:53.
Lay their hands - To signify that they were offered by them and for them.
*More commentary available at chapter level.