Leviticus 16:21-22 And Aaron shall lay both his hands on the head of the live goat, and confess over it all the iniquities of the people of Israel, and all their transgressions, all their sins. And he shall put them on the head of the goat and send it away into the wilderness by the hand of a man who is in readiness. The goat shall bear all their iniquities on itself to a remote area, and he shall let the goat go free in the wilderness.

The teaching of the doctrine of imputation (simply explained as the reckoning or assigning to someone something that is not their own—as the above text shows us in the fact that the sins spoken of were not the sins of the goat, but of the people) is one of the more difficult doctrines to teach and to understand.