Musar sur La Genèse 32:14

When the High Priest performed the service in the Temple on the Day of Atonement, he first confessed the sins of the Jewish people over the scapegoat. We read in Leviticus 16,22: "The scapegoat carries upon it all their iniquities unto a land which is cut off;" in the case of Jacob, the Torah writes: "He took from what had come into his hand, a gift for Esau" (Genesis 32,14). This corresponds symbolically to the sins with which the Jews had dirtied themselves throughout the year, and which were now presented as a gift to our "cousin" Esau, as will be explained. The Torah continues by listing the gifts in detail, commencing with עזים מאתים, two hundred goats, etc.