(15) And the elders of the congregation shall lay their hands.--As the whole congregation could not lay their hands on the victim, their representatives had to perform this act. (See Leviticus 4:4.) But as the elders also were far too many to do it, since they were seventy in number, it was ordained during the second Temple that three of their members should lay their hands upon the sacrifice. Besides this sin offering there was only one other congregational offering upon which there was this laying of hands: i.e., the scape-goat (Leviticus 16:21).

4:13-21 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.And the elders of the congregation shall lay their hands upon the head of the bullock before the Lord,.... These must be two at least, some say three, and some say five (h); the more generally received notion is, that they were three of the sanhedrim (i); though the Targum of Jonathan makes them to be the twelve rulers of the twelve tribes:

and the bullock shall be killed before the Lord; in the court near the altar of burnt offering, either by a priest, or Levite, or by a butcher, as the above Targum expresses it.

(h) Misn. Sotah, c. 9. sect. 1.((i) Maimon & Bartenora in Misn. Menachot, c. 9. sect. 7. Maimon. Hilchot Maaseh Hakorbanot, c. 3. sect. 10.