Midrasch zu Wajikra 10:16

The former Rabbis were called Soph'rim, because they counted all the letters of the Torah; for they would say the letter Vav of the word Gachon (belly) (Lev. 11, 42) is just one-half the number of the letters contained in the Torah; the word Darosh-Darash (diligently inquired) (Lev. 10, 16) is one-half of the amount of words the Torah contains; the passage V'hisgalach (then he shall be shaven) (Ib. 13, 33) is one-half of the verses of the Torah. In the passage (Ps. 80, 14) The bear out of the forest doth ravage it, the letter Ayin of the word Ya'ar (forest) is one-half the number of the letters of which Psalms consist; the passage (Ib. 78, 38) But He, being merciful forgave the iniquity, is one-half the verses of which the Psalms consist.

1) (Vayikra 10:16): "And for the goat of the sin-offering Moses inquired, inquired, and, behold, it was burned": "the goat": This is the goat of Nachshon (Bamidbar 7:16, for the consecration of the altar); "the sin-offering": This is the sin-offering of the eighth day (of miluim, Vayikra 4:3);

2) "Moses inquired, inquired": This is the goat of Rosh Chodesh (Nissan). I might think that all three were burned; it is, therefore, (to negate this) written "and, behold it was burned" — one was burned and not all three. What is the intent of "Moses inquired, inquired" — two inquiries: Why was this one burned and why were the others eaten (i.e., if you were concerned about aninuth for Nadav and Avihu, you should have burned all of them; and if not, you should have eaten all of them!) I would not know which was burned if it were not written (Vayikra 4:17): "and He has given it to you to forgive the sin of the congregation to make atonement for them." Which goat forgives the sin of the congregation? The Rosh Chodesh goat, as it is written (in that regard): "and one goat for a sin-offering to make atonement for you."