Once a year, on the great Day of Atonement, the priest entered the most holy place for the cleansing of the sanctuary. The work there performed completed the yearly round of ministration. On the Day of Atonement two kids of the goats were brought to the door of the tabernacle, and lots were cast upon them, “one lot for the Lord, and the other lot for the scapegoat.” Verse 8. The goat upon which fell the lot for the Lord was to be slain as a sin offering for the people. And the priest was to bring his blood within the veil and sprinkle it upon the mercy seat and before the mercy seat. The blood was also to be sprinkled upon the altar of incense that was before the veil. (GC 419.1) MC VC

“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 all their transgressions in all their sins, putting them upon the head of the goat, 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 unto a land not inhabited.” Verses 21, 22. The scapegoat came no more into the camp of Israel, and the man who led him away was required to wash himself and his clothing with water before returning to the camp. (GC 419.2) MC VC

The whole ceremony was designed to impress the Israelites with the holiness of God and His abhorrence of sin; and, further, to show them that they could not come in contact with sin without becoming polluted. Every man was required to afflict his soul while this work of atonement was going forward. All business was to be laid aside, and the whole congregation of Israel were to spend the day in solemn humiliation before God, with prayer, fasting, and deep searching of heart. (GC 419.3) MC VC

Important truths concerning the atonement are taught by the typical service. A substitute was accepted in the sinner’s stead; but the sin was not canceled by the blood of the victim. A means was thus provided by which it was transferred to the sanctuary. By the offering of blood the sinner acknowledged the authority of the law, confessed his guilt in transgression, and expressed his desire for pardon through faith in a Redeemer to come; but he was not yet entirely released from the condemnation of the law. On the Day of Atonement the high priest, having taken an offering from the congregation, went into the most holy place with the blood of this offering, and sprinkled it upon the mercy seat, directly over the law, to make satisfaction for its claims. Then, in his character of mediator, he took the sins upon himself and bore them from the sanctuary. Placing his hands upon the head of the scapegoat, he confessed over him all these sins, thus in figure transferring them from himself to the goat. The goat then bore them away, and they were regarded as forever separated from the people. (GC 420.1) MC VC

Such was the service performed “unto the example and shadow of heavenly things.” And what was done in type in the ministration of the earthly sanctuary is done in reality in the ministration of the heavenly sanctuary. After His ascension our Saviour began His work as our high priest. Says Paul: “Christ is not entered into the holy places made with hands, which are the figures of the true; but into heaven itself, now to appear in the presence of God for us.” Hebrews 9:24. (GC 420.2) MC VC

The ministration of the priest throughout the year in the first apartment of the sanctuary, “within the veil” which formed the door and separated the holy place from the outer court, represents the work of ministration upon which Christ entered at His ascension. It was the work of the priest in the daily ministration to present before God the blood of the sin offering, also the incense which ascended with the prayers of Israel. So did Christ plead His blood before the Father in behalf of sinners, and present before Him also, with the precious fragrance of His own righteousness, the prayers of penitent believers. Such was the work of ministration in the first apartment of the sanctuary in heaven. (GC 420.3) MC VC

Thither the faith of Christ’s disciples followed Him as He ascended from their sight. Here their hopes centered, “which hope we have,” said Paul, “as an anchor of the soul, both sure and steadfast, and which entereth into that within the veil; whither the forerunner is for us entered, even Jesus, made an high priest forever.” “Neither by the blood of goats and calves, but by His own blood He entered in once into the holy place, having obtained eternal redemption for us.” Hebrews 6:19, 20; 9:12. (GC 421.1) MC VC

For eighteen centuries this work of ministration continued in the first apartment of the sanctuary. The blood of Christ, pleaded in behalf of penitent believers, secured their pardon and acceptance with the Father, yet their sins still remained upon the books of record. As in the typical service there was a work of atonement at the close of the year, so before Christ’s work for the redemption of men is completed there is a work of atonement for the removal of sin from the sanctuary. This is the service which began when the 2300 days ended. At that time, as foretold by Daniel the prophet, our High Priest entered the most holy, to perform the last division of His solemn work—to cleanse the sanctuary. (GC 421.2) MC VC

As anciently the sins of the people were by faith placed upon the sin offering and through its blood transferred, in figure, to the earthly sanctuary, so in the new covenant the sins of the repentant are by faith placed upon Christ and transferred, in fact, to the heavenly sanctuary. And as the typical cleansing of the earthly was accomplished by the removal of the sins by which it had been polluted, so the actual cleansing of the heavenly is to be accomplished by the removal, or blotting out, of the sins which are there recorded. But before this can be accomplished, there must be an examination of the books of record to determine who, through repentance of sin and faith in Christ, are entitled to the benefits of His atonement. The cleansing of the sanctuary therefore involves a work of investigation—a work of judgment. This work must be performed prior to the coming of Christ to redeem His people; for when He comes, His reward is with Him to give to every man according to his works. Revelation 22:12. (GC 421.3) MC VC

Thus those who followed in the light of the prophetic word saw that, instead of coming to the earth at the termination of the 2300 days in 1844, Christ then entered the most holy place of the heavenly sanctuary to perform the closing work of atonement preparatory to His coming. (GC 422.1) MC VC

It was seen, also, that while the sin offering pointed to Christ as a sacrifice, and the high priest represented Christ as a mediator, the scapegoat typified Satan, the author of sin, upon whom the sins of the truly penitent will finally be placed. When the high priest, by virtue of the blood of the sin offering, removed the sins from the sanctuary, he placed them upon the scapegoat. When Christ, by virtue of His own blood, removes the sins of His people from the heavenly sanctuary at the close of His ministration, He will place them upon Satan, who, in the execution of the judgment, must bear the final penalty. The scapegoat was sent away into a land not inhabited, never to come again into the congregation of Israel. So will Satan be forever banished from the presence of God and His people, and he will be blotted from existence in the final destruction of sin and sinners. (GC 422.2) MC VC