וְסָמַ֨ךְ אַהֲרֹ֜ן אֶת־שְׁתֵּ֣י ידו [יָדָ֗יו] עַ֨ל רֹ֣אשׁ הַשָּׂעִיר֮ הַחַי֒ וְהִתְוַדָּ֣ה עָלָ֗יו אֶת־כָּל־עֲוֺנֹת֙ בְּנֵ֣י יִשְׂרָאֵ֔ל וְאֶת־כָּל־פִּשְׁעֵיהֶ֖ם לְכָל־חַטֹּאתָ֑ם וְנָתַ֤ן אֹתָם֙ עַל־רֹ֣אשׁ הַשָּׂעִ֔יר וְשִׁלַּ֛ח בְּיַד־אִ֥ישׁ עִתִּ֖י הַמִּדְבָּֽרָה׃
Aaron lege seine beiden Hände auf den Kopf des lebenden Bockes, und bekenne über ihm alle Vergehungen der Kinder Israel und ihre Missetaten in all ihren Sünden; er lege sie auf den Kopf des Bockes und schicke ihn fort durch einen bereitstehenden Mann in die Wüste,
Zohar
This is similar to the sacrifice of the scapegoat, of which it is written: "and he shall confess over him all the iniquities of the children of Yisrael" (Lev. 16:21). So here as well, (one should confess sins over every sacrifice). Because when the sacrifice is raised upon the altar it bears a twofold burden, each of which is raised to its own place. The first is the secret of man; the latter is in the secret of the beast, as it is written: "Hashem, You preserve man and beast" (Ps. 36:7).