Then the Levites shall lay their hands on the heads of the bulls, and you shall offer the one for a sin offering and the other for a burnt offering to the LORD to make atonement for the Levites.
We read before of the separating of the Levites from among the children of Israel when they were numbered, and the numbering of them by themselves (Num 3:6, Num 3:15), that they might be employed in the service of the tabernacle. Now here we have directions given for their solemn ordination (Num 8:6), and the performance of it, Num 8:20.
Commenting on Numbers 8:5-26
And the Levites shall lay their hands on the heads of the bullocks,.... Or "on the head" (s); on the head of everyone of them, as Aben Ezra, thereby, as it were, transferring their sins to them, for these were to make atonement for them, as the latter part of the verse shows; and this was a figure of the imputation of sin to Christ...
Num 8:12-19 The Levites were then to close this transfer of themselves to the Lord with a sin-offering and burnt-offering, in which they laid their hands upon the sacrificial animals. By this imposition of hands they made the sacrificial animals their representatives, in which they presented their own bodies to the Lord as a living sacrifice well-pleasing to Him.
Commenting on Numbers 8:12-19