Conclusion of the Ceremony. The High Priest must leave his robes in a holy place, so as not to communicate their character to the people, who, of course, would not be allowed to enter there (cf. Ezekiel 44:19 *, Isaiah 66:5 *). He must then bathe, as having been in contact with sin (cf. Leviticus 16:26; Leviticus 16:28). Finally, he must offer the burnt offering, the reconciliation having now been made by the sin offering. The sin offering itself is not burnt at the altar neither the bullock nor the goat but carried away and burnt outside the camp or city. The fat, however, is burnt by the priest (cf. Leviticus 4:8-10) (RS 2, p. 351).
Leviticus 16:23-28
23 And Aaron shall come into the tabernacle of the congregation, and shall put off the linen garments, which he put on when he went into the holy place, and shall leave them there:
24 And he shall wash his flesh with water in the holy place, and put on his garments, and come forth, and offer his burnt offering, and the burnt offering of the people, and make an atonement for himself, and for the people.
25 And the fat of the sin offering shall he burn upon the altar.
26 And he that let go the goat for the scapegoat shall wash his clothes, and bathe his flesh in water, and afterward come into the camp.
27 And the bullock for the sin offering, and the goat for the sin offering, whose blood was brought in to make atonement in the holy place, shall one carry forth without the camp; and they shall burn in the fire their skins, and their flesh, and their dung.
28 And he that burneth them shall wash his clothes, and bathe his flesh in water, and afterward he shall come into the camp.