The burnt-offering was for the acceptance of the offerer (translated in the Authorized Version, “of his own voluntary will"), but was meeting the judgment of sin for God's glory, though of a perfect sweet savor in itself. The LORD'S lot (Lev. 16) was a sin-offering, but not for personal acceptance. The blood was sprinkled on and before the mercy-seat, and in the sanctuary; and afterward on the altar of incense, and the holy place, God's habitation, and where man approached. It was because of the iniquities of the children of Israel among whom He dwelt; but it was, not for the people but for God's dwelling-place because of them. Then the sins were taken away by the scapegoat identified with it. There was no scape-bullock; the sins are seen as of people outside. 2 Corinthians 5:2121For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him. (2 Corinthians 5:21) was a larger thing than bearing our tins; still it was for us He stood there in that character, though not as for the confessed sins committed; still it was ὑπὲρ ἡμῶν that we might become God's righteousness in Him. In this aspect it may be confined to the burnt-offering. John 1:2929The next day John seeth Jesus coming unto him, and saith, Behold the Lamb of God, which taketh away the sin of the world. (John 1:29) is taking it all (sin) away out of God's sight, never fulfilled in result till the new heavens and new earth. Heb. 9:2626For then must he often have suffered since the foundation of the world: but now once in the end of the world hath he appeared to put away sin by the sacrifice of himself. (Hebrews 9:26) is the same thing, and contrasted with bearing the sins of many in verse 28. The LORD'S lot is the ground, I apprehend, of the gospel towards the world, presenting the adequate glorifying of God when sin was there. The burnt-offering was the measure of the worshipper's acceptance (in righteousness) when sin was there, as with Abel.
There is no forgiveness of sin in the flesh, but it was condemned in Christ; and so we, dying in Him, are set free: state more than guilt is in question. Still it is condemnation, though not sins in act.