Verse 15. - One kid of the goats. "One hairy one (שָׂעִיר) of the she goats (עֵן)." See on Numbers 7:16. This was probably offered first in order, according to the usual analogy of such sacrifices (Exodus 29:10-14). There is no authority for supposing that this sin offering superseded the one mentioned in Numbers 15:24 sq. This was essentially part of the customary routine of sacrifice; that was essentially occasional, and proper to some unforeseen contingency. It is likely enough that the national conscience would in fact content itself with the first, but it does not in the least follow that such was the intention of the legislator.

28:9-15 Every sabbath day, beside the two lambs offered for the daily burnt-offering, there must be two more offered. This teaches us to double our devotions on sabbath days, for so the duty of the day requires. The sabbath rest is to be observed, in order more closely to apply ourselves to the sabbath work, which ought to fill up the sabbath time. The offerings in the new moons showed thankfulness for the renewing of earthly blessings: when we rejoice in the gifts of providence, we must make the sacrifice of Christ, that great gift of special grace, the fountain and spring-head of our joy. And the worship performed in the new moons is made typical of gospel solemnities, Isa 66:23. As the moon borrows light from the sun, and is renewed by its influences; so the church borrows her light from Jesus Christ, who is the Sun of righteousness, renewing the state of the church, especially under the gospel.And one kid of the goats, for a sin offering unto the Lord, shall be offered,.... This was an offering of a different sort, not a burnt offering, but a sin offering, typical of Christ, who was made an offering for sin; and it was of that sort of sin offerings which were to be eaten, as the Jews say (h); for there were some that were not, even such whose blood was brought into the sanctuary, Leviticus 6:30. Maimonides (i) observes, that this phrase, "unto the Lord", is very particular and expressive, and that the design of it is, to observe that it was offered to the Lord, and not to the moon, as the Egyptians did:

besides the continual burnt offering, and his drink offering; though the burnt offering of this day was so very large, consisting of so many creatures; and besides that a goat for a sin offering; yet the daily sacrifice was not to be omitted, and what belonged to that.

(h) Maimon. Hilchot Tamidin, c. 7. sect. 2.((i) Moreh Nevochim, par. 3. c. 46. p. 488.