As in the final atonement the sins of the truly penitent are to be blotted from the records of heaven, no more to be remembered or come into mind, so in the type they were borne away into the wilderness, forever separated from the congregation. (PP 358.1) MC VC

Since Satan is the originator of sin, the direct instigator of all the sins that caused the death of the Son of God, justice demands that Satan shall suffer the final punishment. Christ’s work for the redemption of men and the purification of the universe from sin will be closed by the removal of sin from the heavenly sanctuary and the placing of these sins upon Satan, who will bear the final penalty. So in the typical service, the yearly round of ministration closed with the purification of the sanctuary, and the confessing of the sins on the head of the scapegoat. (PP 358.2) MC VC

Thus in the ministration of the tabernacle, and of the temple that afterward took its place, the people were taught each day the great truths relative to Christ’s death and ministration, and once each year their minds were carried forward to the closing events of the great controversy between Christ and Satan, the final purification of the universe from sin and sinners. (PP 358.3) MC VC