here is some of what A. Pink says of Leviticus 16 --
The most important of all the types is that which is found in Leviticus 16: the appointed ritual for the great day of atonement. The type of Leviticus 16 goes much farther than does the one in Exodus 12: the Passover illustrated the redemptive character of Christ’s sacrifice; that of Leviticus 16 its propitiatory nature. In Exodus 12 we see the blood sheltering from judgment those who are under it; in the early chapters of Leviticus, we see the power of the blood restoring to communion the penitent transgressor; but in Leviticus 16 we behold the blood opening a way into the very presence of God, entitling the penitent and believing worshipper to come with boldness unto His very throne.
By a careful comparison of Deuteronomy 27 and Leviticus 16 we may discover how the law was, and still is, a "schoolmaster" unto Christ (Gal. 3:24). In the former chapter, we see that the law demanded implicit and complete obedience to its demands (v. 10); and how that the Levites pronounced with "a loud voice" a curse on the transgressor of it (vv. 14, 15). That curse was repeated twelve times, according to the number of Israel’s tribes, and on each pronouncement thereof "all the people" were required to say "Amen": the final word being "Cursed be he that confirmeth not all the words of this law to do them" (v. 26)— cf. Galatians 3:10. The law required sinless perfection under the penalty of eternal damnation, and thus it revealed the imperative need of an atonement. While in Leviticus 16 we see how that law by its great sin-offering, with its blood of atonement, pointed forward to Christ.
The sacrificial system of Judaism reached its climax on the great day of atonement. As the ark was the chief object in the tabernacle, so the annual Day of propitiation was the chief one in Israel’s religious calendar. On that auspicious occasion the high priest divested himself of his robes of "glory and beauty" (Exodus 28), and put on "the holy linen" garments (Lev. 16:4). The spotless white in which he was clothed spoke of the perfect righteousness of Christ, which, tested as it was both by man (John 8:46) and Satan (John 14:30), and then passing through the infinitely searching scrutiny of God under the fiery trial of the cross, insured the Divine acceptance of that satisfaction which He made to God on behalf of His people.
Two young goats were selected "for a sin-offering;" though there were two animals, it was but one offering. Two goats were selected in order that a fuller representation might be given: the one being designed more expressly to exhibit the means, the other the effect of the atonement. They were brought and presented together before the Lord (v. 7), the Lord determining by lot which of them was to be slain. The other animal stood by and was atoned for (Hebrew of verse 10) by the dying victim, and then bore away the sins laid upon it into the land of eternal forgetfulness (vv. 21,22): a blessed figure of that remission of our sins when we believe on the Lord Jesus Christ unto salvation.
Passing by what was done with the bullock, we confine our attention unto the two goats. After the one had been killed, the high priest took its blood within the veil and sprinkled it upon the mercy-seat not once, but seven times "before" Him to provide a perfect standing ground for His people. The antitype of this is seen in Hebrews 9:12, "But by his own blood he entered in once into the holy place, having obtained eternal redemption" (Heb. 9:12). The consequence of this is that "Having therefore, brethren, boldness to enter into the holiest by the blood of Jesus, by a new and living way which he hath consecrated for us" (Heb. 10:19, 20).
After the high priest had finished his work inside the sanctuary, we are told, "he shall bring the live goat, and Aaron shall lay both his hands upon the head of the live goat and confess over him all the iniquities of the children of Israel... and shall send him away by the hand of a fit man into the wilderness: and the goat shall bear upon him all their iniquities into a land not inhabited" (vv. 20-22).That was a continuation and completion of the ceremony concerning the sin-offering, so that this symbolic transfer of their sins to the head of the scapegoat, which bore them away, plainly signified that the atonement effected by the sacrifice of the first goat was the complete removal of all their transgressions from before the face of God.
"And Aaron shall come into the tabernacle of the congregation, and shall put off the linen garments, which he put on when he went into the holy place, and shall leave them there" (Lev. 16:23). Why? To denote that his work was finished. The blessed antitype of this we see in Luke 24:12: on the resurrection morning, those who came to Christ’s empty sepulcher "beheld the linen clothes" lying there, a token that He was risen from the dead, and so of atonement completed, and accepted by God.
i'm not sure i see where it is at odds with P. Wilson? but Pink's understanding is that the goat chosen to be slain represents the means of atonement, and the goat chosen to live represents the effect. it seems to me that if the slain goat is present, but the living goat is not, then atonement has been made, but its effect is not applied. this is as though, yes, Christ tasted death for every man, but if we do not join Him on His cross in death, in order that we may also join Him in being risen to life, then we are in the "all" for whom He died but not among the "many" whose sins He bore -- because both goats are representative of Him, but one perishes, and the other lives: there is a definite distinction, just as there is a definite distinction between atonement - which is covering - and bearing, which is to lift up and carry. this would seem to me to be the case which Wilson's understanding speaks of, but it's not necessarily contrary to Pink, just that - Pink speaks of Christ, and Wilson speaks of how man responds to Him.
what do you think?