Verses 11-14 describe the purification offering that Aaron was to offer for himself and the other priests. The act of offering incense represented the act of offering prayer that God would mercifully accept the sacrifices offered to cover the nation's sins.
"The purpose of the incense-smoke was to create a screen which would prevent the High Priest from gazing upon the holy Presence."176
The second stage of the ceremony, the casting of lots over the goats, was rather simple and apparently required little explanation. The third stage was the sacrificing of one of the goats as a sin offering for the people (vv. 15-19). This sacrifice cleansed the sanctuary of the defilement that the sins of the people caused making it possible for a holy God to continue to dwell among sinful people (vv. 16, 19-20).
The sprinkling of the blood on the mercy seat once (v. 15) was for the expiation of the sins of the people.177The sprinkling of the blood before the mercy seat seven times (v. 19) was for the expiation of the sanctuary from the people's sins. The high priest then sprinkled blood on and before the altar of burnt offerings (vv. 18-19).