זוהר ויקרא — דף סג ע”א

And come and see, it is not this alone, but wherever Israel wishes to be purified from their sins, the Holy One, blessed be He, gives them counsel to bind the masters of judgment and perfume them with those sacrifices and offerings brought before the Holy One, blessed be He, and then they cannot do harm. And that day more than all others: just as Israel perfumes below everything there is, so it perfumes all those who practice slander, and all of it is sacrifice and service of the Holy One, blessed be He.<br />
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We have learned: at the time when it is written, "And Aaron shall take the two goats, etc.," they are aroused on that day above and wish to rule and go out into the world; as soon as the priest offers these below, those above are offered as well, and then the lots rise on every side — the priest gives lots below and the priest gives lots above. Just as one goat remains with the Holy One, blessed be He, below while the other goes out to the wilderness, so too above, one remains with the Holy One, blessed be He, while the other goes out to roam the world toward that supernal wilderness, and one is bound to the other. It is written: "And Aaron shall lay his two hands upon the head of the live goat, and confess over it, etc." — "live" precisely, to include that one above; "and confess over it" all the iniquities, as it is written: "and confess that wherein she has sinned," and we have explained that the person is purified while all that sin remains upon the object; so too here, after the priest has confessed on behalf of Israel, all of it remains upon it. Rabbi Abba said to him: if so, it is nevertheless written, "and they shall no more offer their sacrifices to the goats." He said to him: here it is different, for there, to the goats, they would offer a sacrifice, and therefore it is not written "their sacrifices, goats" but "to the goats," for there they performed worship and dominion for them; whereas here, "and the goat shall bear upon it all their iniquities," and the sacrifice is made only to the Holy One, blessed be He. Come and see that because of this sacrifice the upper and lower beings are perfumed, and judgment neither rules nor rests upon Israel.<br />
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We have learned: "And he shall send it away by the hand of a ready man into the wilderness." What is a "ready man"? The secret of the matter is this: in everything that is done, a person suited to that particular thing is required, and there is a person through whom a blessing is fulfilled more than through another. Come and see what is written of the priest: "He who has a good eye shall be blessed" — do not read "shall be blessed" but "shall bless," for he is destined that a blessing be fulfilled through him in this.