Leviticus 16:2-3

2and the Lord said to Moses: “Tell Aaron your brother that he must not enter at any time into the Holy Place inside the special curtain
tn Heb “into the holy place from house to the veil-canopy.” In this instance, the Hebrew term “the holy place” refers to “the most holy place” (lit. “holy of holies”), since it is the area “inside the special curtain” (cf. Exod 26:33-34). The Hebrew term פָּרֹכֶת (parokhet) is usually translated “veil” or “curtain.” It seems to have stretched not only in front of but also over the top of the ark of the covenant which stood behind and under it inside the most holy place, and thus it formed a kind of canopy. (see R. E. Averbeck, NIDOTTE 3:687-89).
in front of the atonement lid
tn Heb “to the faces of the atonement lid.” The exact meaning of the Hebrew term כַּפֹּרֶת (kapporet) here rendered “atonement lid” is much debated. The traditional “mercy seat” (KJV, ASV, NASB, NRSV) does not suit the cognate relationship between this term and the Piel verb כִּפֶּר (kipper, “to make atonement, to make expiation”). The translation of the word should also reflect the fact that the most important atonement procedures on the Day of Atonement were performed in relation to it. Since the Lord would “appear in the cloud over the atonement plate,” and since it was so closely associated with the ark of the covenant (the ark being his “footstool”; cf. 1 Chr 28:2 and Ps 132:7-8), one could take it to be the place of his throne at which he accepts atonement. See J. Milgrom, Leviticus (AB), 1:1014; J. E. Hartley, Leviticus (WBC), 234-35; and R. E. Averbeck, NIDOTTE 2:691, 699. Cf. NIV “the atonement cover”; NCV “the lid on the Ark”; NLT “the Ark’s cover—the place of atonement.”
that is on the ark so that he may not die, for I will appear in the cloud over the atonement lid.

Day of Atonement Offerings

3 “In this way Aaron is to enter into the sanctuary—with a young bull
tn Heb “with a bull, a son of the herd.”
for a sin offering
sn See the note on Lev 4:3 regarding the term “sin offering.”
and a ram for a burnt offering.
sn For the “burnt offering” see the note on Lev 1:3.
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