Numbers 8:10-12

Amplified Bible

¹⁰and present the Levites before the Lord, and the Israelites shall lay their hands on the Levites. ¹¹Aaron shall ^[a]present the Levites before the Lord as a wave offering from the Israelites, so that they may perform the service of the Lord. ¹²Then the Levites shall ^[b]lay their hands on the heads of the bulls, then you are to offer the one as a sin offering and the other as a burnt offering to the Lord, to make atonement for the Levites.

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Footnotes

Numbers 8:11 Lit wave, and so throughout the chapter.
Numbers 8:12 By laying his hands on the head of the sacrifice the offerer identified himself with it and through its death it became an atonement or covering for his sin. Because the sacrifice “covered” his sin, it placed the offerer in a right relationship with God, just as later under the new covenant the perfection and sacrifice of the Christ would cover (atone for) the imperfection and sin of those who identified with Him and accepted Him as Savior.