Substitution: The offering for the offerer
Source: Nav
Leviticus 1:4
He is to lay his hand on the head of the burnt offering, so it can be accepted on his behalf to make atonement for him.
Leviticus 16:21, 22
Then he is to lay both hands on the head of the live goat and confess over it all the iniquities and rebellious acts of the Israelites in regard to all their sins. He is to put them on the goat’s head and send it away into the wilderness by the hand of a man appointed for the task. / The goat will carry on itself all their iniquities into a solitary place, and the man will release it into the wilderness.