וְסָמַ֤ךְ יָדוֹ֙ עַל־רֹ֣אשׁ הַשָּׂעִ֔יר וְשָׁחַ֣ט אֹת֔וֹ בִּמְק֛וֹם אֲשֶׁר־יִשְׁחַ֥ט אֶת־הָעֹלָ֖ה לִפְנֵ֣י יְהוָ֑ה חַטָּ֖את הֽוּא׃
And he shall lay his hand upon the head of the goat, and kill it in the place where they kill the burnt-offering before the LORD; it is a sin-offering.
Read kabbalistic (mystical) interpretation of Leviticus 4:24: and classical mystical sources.