Goats, as in Leviticus 16:21, 22, signify faith. Because man is regenerated by the Lord by the truth of faith, and consequently, his sins are removed and cast into hell, therefore it is said that "Aaron made the goat bear upon him all the iniquities of the children of Israel unto the land of separation, or into the wilderness." From correspondences, a goat signifies the natural man. The goat which was sacrificed, as in Leviticus 16:5-10, signifies the natural man regarding a part purified, and the goat which was sent into the wilderness regarding the natural man not purified.

(Odkazy: Apocalypse Explained 730)

7781. 'And all the firstborn of the beasts' means adulterated forms of the good of faith. This is clear from the meaning of 'the firstborn' as faith; and from the meaning of 'beast' as affections for good, and in the contrary sense affections for evil, dealt with in 45, 46, 141, 143, 246, 714, 715, 719, 776, 2179, 2180, 3519, 4724, 5198. Such things come to be meant by 'beasts' from representatives in the next life, 3218; and for that reason also such things were meant by the ones used in sacrifices, 2180, 2805, 2807, 2870, 3519. And because 'beasts' meant these things 'the firstborn of the beasts' therefore means the good of truth, at this point when it had been adulterated since it was with the Egyptians, who perverted all truths and forms of good by applying them to evil purposes.