Числа 8:12

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12 а левиты пусть возложат руки свои на голову тельцов, и принесиодного в жертву за грех, а другого во всесожжение Господу, для очищения левитов;


Commentary on this verse  

By Henry MacLagan

Verse 12. And thus also he is able to acknowledge that charity as-expressed in the natural man, is from the Lord, together with the remission of sins, the reception of such good, and its entire consecration by the conjunction of the external man equally with the internal wholly to the Lord.