Bulls and goats] refer to the sacrifices offered on the Day of Atonement (Leviticus 16), heifer to the ceremonial described in Numbers 19.

Purifying of the flesh] i.e. the removal of ceremonial defilement, so as to permit the worshipper to take part again in the services of the tabernacle. It is admitted that a limited efficacy is possessed by the Levitical sacrifices, and therefore Christ's offering, being immeasurably nobler and being voluntary, has immeasurably greater efficacy.

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