Thus saith the Lord God,.... Here begins the account of the times and seasons in which the above sacrifices should be prepared and offered; or that which was signified by them be held forth in the ministry of the word to the faith of God's people:in the first month, in the first day of the month; the month Nisan, as Kimchi observes, who adds,"which is the month of redemption, in which Israel were redeemed out of Egypt, and in which they shall be redeemed in time to come:''this month answers to part of our March and part of April; it was the first month in the year with the Jews for their ecclesiastical affairs; so that the first day of this month was New Year's Day:thou shall take a young bullock without blemish, and cleanse the sanctuary; or, "make a sin offering for it" ; here the Jews are puzzled; since, according to the law of Moses, in the beginnings of their months, they were to offer a burnt offering of two young bullocks and a ram, &c.
Nu 28:11, whereas here only one bullock, and that a sin offering; wherefore R. Jochanan and R. Judah say, this must be left till Elijah comes to explain it; and as much at a loss are they how to account for it that Ezekiel should do this, whom they suppose to be the person spoken to; and therefore imagine this will be done by him after the resurrection, not being able to see that this shows the abrogation of the law of Moses; and that not the Prophet Ezekiel, but Christ the Prince and Priest, is here addressed; and whose sacrifice is designed by the young bullock without blemish; a type of him both in his strength and purity; and by which his sanctuary, his church and people, have all their sins expiated; and particularly the sins of the year past, this being represented as done on New Year's Day, which the annual atonement prefigured.