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)

342. That the second born of the Church is charity becomes clear from the things which the Church conceives and gives birth to, which are nothing other than faith and charity. The first of those born to Leah by Jacob had a similar meaning. Reuben meant faith; Simeon, faith expressed in action; Levi, charity, Genesis 29:32-34. This also was why the tribe of Levi assumed the function of the priesthood and became representative of the shepherd of the flock. Being the second born of the Church, charity is referred to as 'a brother. and is called 'Abel'.