John Gill

Then ye shall sacrifice one kid of the goats for a sin offering,.... Which was for the sin of the whole congregation, typical of Christ, whose soul was made an offering for sin; in virtue of which all other sacrifices become acceptable to God, and believers enjoy the fruits and blessings of divine grace: and two lambs of the first year for a sacrifice of peace offerings; which Gersom says were the most holy things, and were only slain in the north, and only eaten by males, as the rest of the holy things, and are the only peace offerings of the congregation that were offered throughout the whole year.