Leviticus 1:4 And he shall put his hand upon the head of the burnt offering; and it shall be accepted for him to make atonement for him. 10 I MC VC

Numbers 8:12 And the Levites shall lay their hands upon the heads of the bullocks: and thou shalt offer the one for a sin offering, and the other for a burnt offering, unto the Lord, to make an atonement for the Levites. 10 I MC VC