“Atonement” is not a New Testament doctrine, but one that occurs very regularly in the Old Testament. The explanation of this word as meaning “at-one-ment”, i.e. the state of being at one, seems a bit fanciful.  It really means to “cover,” to “offer,” or “receive a sin offering,” hence, make atonement, appease, and propitiate (Strongs, 3722).  In the New Testament the word does not occur although the KJV translation has it in Rom 5:11, but the word “reconciliation” should have been used. Reconciliation is the result of atonement, and is one of the very many blessings the believer enters into as a result of the atoning work of Christ. 

The work of atonement is the offering of Christ upon the cross as a sacrifice.  There are two aspects to this work of atonement, namely maintaining the glory of God, and secondly, perfectly satisfying man’s deepest need and dealing with all his guilt.

This world we live in does not honour God. His truth has been despised, His majesty is ignored, His law broken, His claims disregarded, and His Name blasphemed. Now the death of Christ has made provision for this situation. It has perfectly glorified God in the very place where all these things have been done. It has met all His claims against us. It has atoned for sin. It is on that basis that God can act in grace and mercy toward all. How else could mercy and truth meet together? (Psa 85:10). The cross of Christ glorifies God and leaves man wholly without excuse. God has provided atonement in Christ, and as a result of this offering believing sinners are able to enter into the presence of God. Atonement is God’s gift to man.

Lev 17:11 says, “It is the blood that makes an atonement for the soul”. The shed blood of Christ is the foundation of everything in the Christian faith. It is the basis of God’s righteousness in justifying the ungodly sinner that believes on the name of the Son of God, and the sinner’s confidence in drawing near to a holy God who is of purer eyes than to behold evil. God would be just in the condemnation of the sinner, but through the death of Christ He can be just and the justifier of him that believeth (Rom 3:26).  A holy God justifies an ungodly sinner through the latter’s faith in the shed blood of Jesus Christ – nothing less, nothing more, nothing different. Christ's atonement makes a change, not in God's character, but in our position with regards to divine law.

The “Day of Atonement” (Yom Kippur) was the holiest feast day of Israel’s year. It was associated with affliction of the soul, with abstinence from work, and confession of sin. It was celebrated on the 10^th day of the 7^th month (probably October) (Lev 23:27-32) and kept by the people as a high solemn Sabbath. On this annual occasion only, the high priest was permitted to enter into the Holy of Holies. Having bathed and dressed entirely in the holy linen garments, he brought forward a young bullock for a Sin Offering to make atonement for himself and his family, and a ram for a Burnt Offering. Similarly he took two young goats for a Sin Offering, with a ram for a Burnt Offering, on account of the people (Lev 16:4-6).

He then presented the two goats which were for a Sin Offering for the people before the Lord at the door of the Tabernacle and cast lots upon them. One lot, was for the Lord, and on the other lot was called the scapegoat. (Lev 16:8)

After various sacrifices and ceremonies, the goat which was the lot for the Lord was slain and offered as a sin offering. The high priest sprinkled its blood before the Mercy-Seat in the same manner as he had done that of the bullock. Going out from the Holy of Holies, he purified the Holy Place, sprinkling some of the blood of both the victims on the Altar of Incense.

The purification of the Holy of Holies and of the Holy Place being thus completed, the high priest laid his hands upon the head of the goat on which the lot called the scapegoat had fallen and confessed over it all the sins of the people.

The goat was then led, by a man chosen for the purpose, into the wilderness, and there let loose. The high priest after this, returned into the Holy Place, bathed himself again, put on his usual garments of office, and offered the two rams as Burnt Offerings, one for himself and one for the people, and thus made atonement for himself and for the people. This was indeed a special day.