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 5:21 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 1:29 is taking it all (sin) away out of God's sight, never fulfilled in result till the new heavens and new earth. Heb. 9:26 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.