He shall lay his hand on the head of the burnt offering, and it shall be accepted for him to make atonement for him.
Leviticus 1:4 ESV

Kafar, the Hebrew word for atonement, literally means to cover. It is the root of the word kapporet, which is the covering of the Ark of the Covenant and often translated as “mercy seat”. Atonement, in the Biblical sense, doesn’t refer to making restitution to someone that you have wronged, but to creating a covering for something that protects it or signals its submission to authority or both.

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Atonements, Coverings, & Authorityjaycarper

He shall lay his hand on the head of the burnt offering, and it shall be accepted for him to make atonement for him.Leviticus 1:4 ESVCoverings in scripture are associated with protection and submission to authority. Let me give you a few examples. •