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)

2805. 'Where is the animal for a burnt offering?' means, Where are those members of the human race who are to be sanctified? This is clear from the representation of sacrifices, in particular burnt offerings. Burnt offerings and sacrifices were representative of internal worship, see 922, 923; they were made from the flock and from the herd - when from the flock, lambs, sheep, she-goats, kids, rams, or he-goats were used, when from the herd, oxen, young bulls, or calves, all of which meant various kinds of celestial and spiritual things - see 922, 1823, 2180; and by means of them people were sanctified, 2776. From all this it may become clear that Isaac's question, 'Where is the animal for the burnt offering?' means, Where are those members of the human race who are to be sanctified? The same is more plainly evident from what comes next, that is to say, from the reply made by Abraham his father, 'God will see for Himself to the animal for a burnt offering', verse 8, which means that the Divine Human will provide those who are to be sanctified; from the fact that later on he saw a ram behind him caught by its horns in a thicket, and offered that as the burnt offering, verse 13, which means members of the human race who belong to the Lord's spiritual Church; as well as from the details that follow after this in verses 14-17.