Commentaire sur Le Lévitique 16:24

'ורחץ את בשרו וגו‎‎ AND HE SHALL LAVE HIS FLESH etc. — Above (v. 4) we have learned from the statement "therefore shall he lave his flesh and so put them on" that whenever he (the High-Priest) changed from the golden garments into the linen ones he had to immerse himself (for on the occasion of that immersion, mentioned v. 4, he took off his golden garments in which he performed the service connected with the continual burnt offering due in the morning and put on the linen garments for the performance of the service peculiar to that Day); here, however, we are told that whenever he changed from the linen garments into the golden ones he had also to immerse himself (Sifra, Acharei Mot, Chapter 6 3; Yoma 32).

ורחץ את בשרו, after he had supported his hands on the scape-goat. ועשה את עולתו, this was after he had first obtained his personal atonement, followed by the atonement on behalf of the people at large with the two sin offerings consisting of the male goats. Even the “scape-goat” is referred to here as a “sin offering,” חטאת, when we consider it had already been referred to as such in verse 5 where the Torah spoke about שני שעירי עזים לחטאת, “two male goats as sin offering.” Both of these procedures had to take place before the burnt offering on behalf of the people was offered. This was standard procedure, i.e. that the sin offering preceded the burnt offering. This point has been made in Pessachim 59.

And here we have learned. Explanation: [To know] the reason we need them both (see Yuma 32b). (Gur Aryeh) The Gemara there asks as follows. The verse should not write that he requires immersion when changing from the white to the golden garments because this can be derived by a kal vachomer. If [changing] from the white garments to the golden garments, whose sanctity is less severe as he does enter the Holy of Holies with them, requires immersion, so then certainly that [changing] from the golden garments to the white garments whose sanctity is more severe requires immersion? The Gemara answers that the golden garments [have a superiority in that] their atonement is greater the entire year. But the white garments whose atonement is not great [the entire year], I would say [one does] not [require immersion]. Therefore both [verses] are needed.