There needed two goats, in order to represent both offices of JESUS; the one dying for our sins: the other rising again, and ascending to glory for our justification. Romans 8:34.
Related Commentaries of Leviticus 16:10
Leviticus 16:10
10 But the goat, on which the lot fell to be the scapegoat, shall be presented alive before the LORD, to make an atonement with him, and to let him go for a scapegoat into the wilderness.