Musar su Genesi 32:19

When Jacob instructed the men accompanying the gifts to reply: לעבדך ליעקב, "they belong to your servant, to Jacob," the word “ליעקב,” was the reply intended for terrestrial Esau; the word “לעבדך,” was the answer intended to Samael's enquiry for whom the gift was intended. Samael is meant to accept our sins when we send them to him as a gift. This is the whole secret of the שעיר המשתלח, the scapegoat that is dispatched to the desert and has its neck broken on the Day of Atonement.

There is another mystical aspect to this which is used by בעלי כשוף, those that cast spells and practice sorcery. Their activities do not involve females and perversions involving females. In consideration of this we present Samael with a male goat, acknowledging the fact that he is king in a certain domain and has not wasted his strength on self-gratification of a sexual nature. We treat Samael as if he were still a "son" eating at his father's (G–d's) table. We present two he-goats on the Day of Atonement. Samael does not realize that this very gift serves to remove him from the Sanctuary, the Holy Regions. Samael's experience may be compared to that of Haman whom Esther invited to share the meal she tendered for the king. Haman believed that he received a great distinction, little realizing that he was being set up for a fall. Our gift to Samael on the Day of Atonement is designed to produce a similar effect on him. Just as Haman left the meal with Esther and the king on the first occasion full of joy and self-esteem, so Samael reacts to our gift as if we had acknowledged his authority and the need to placate him. As a result, he does not feel that he could present accusations against people who had shown him that much honor (cf. Esther 5,9). G–d accepts Samael's testimony concerning the overall conduct of the Jewish people, and immediately grants them atonement. G–d "dumps" all of Israel's sins on to the head of Samael, who in turn distributes them among his underlings as described in Micah 7,19: "You will hurl all their (meaning "our") sins into the depths of the sea." Samael is viewed as the ruler of these "depths of the sea." Thus far the Tolaat Yaakov. Jacob's gift to Samael is to be understood in a similar way.