If the leaders of the people, through mistake, caused them to err, an offering must be brought, that wrath might not come upon the whole congregation. When sacrifices were offered, the persons, on whose behalf they were devoted, were to lay their hands on the heads of the victims, and to confess their sins. The elders were to do so, when the sacrifices were offered for the whole congregation. The load of sin was supposed then to be borne by the guiltless animal. When the offering is completed, it is said, atonement is made, and the sin shall be forgiven. The saving of churches and kingdoms from ruin, is owing to the satisfaction and mediation of Christ.
SDA Bible Commentary (limited)
Volume 1-7
19. His fat. The ritual with the blood being ended, the priest removed all the fat from the bullock, following the same procedure as in the case when the high priest had sinned (see vs.6-8).