And he shall put his hand upon the head of the burnt offering, in token of the transfer of his sin to the animal as his substitute, as the victim destined to die in the worshiper's stead; and it shall be accepted for him to make atonement for him, that his sins might be covered over before the face of the Lord. Note that here, as always, the acceptance of a substitute is in itself an act of grace and mercy on the part of the Lord.

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