And he shall put his hand upon the head of the burnt offering; and it shall be accepted for him to make atonement for him.
Shall put his hand upon the head. This was a significant act, which implied not only that the offerer devoted the animal to God, but that he confessed his consciousness of sin, and prayed that his guilt and its punishment might be transferred to the victim; in other words, the sacrifice was vicarious. Bahr, in accordance with his non-substitutional views, considers that the imposition of the hand signified merely the offerer's ownership of the animal, and his willingness to surrender it to Yahweh in death.
And it shall be - rather, 'that it may be an acceptable atonement;' and so the Septuagint, dekton autoo ezilasasthai, accepted for him to make atonement.
To make atonement for him, х kapeer (H3722)] - to cover him.