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׃
E Aaronne imporrà entrambe le mani sul capo della capra viva e confesserà su di lui tutte le iniquità dei figli d'Israele e tutte le loro trasgressioni, anche tutti i loro peccati; e li metterà sulla testa della capra e lo manderà via per mano di un uomo nominato nel deserto.
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).