And he shall put his hand upon the head of the burnt offering. This putting, or forcibly leaning, the hand on the victim's head, which is the most essential part of the oblation of the victim, was a symbolical act implying "This animal is now for present purposes myself, and its life is my life."
It was this act of identification with the offerer which made it be accepted for him to make atonement (literally, covering) for him. The sin offering is the sacrifice which especially symbolizes and ceremonially effects atonement, but the idea of atonement is not absent from the burnt sacrifice.
The aspect under which atonement is presented here and elsewhere in the Old Testament is that of covering. But it is not the sin that is covered, but the sinner. Owing to his sin, the latter is exposed to the wrath of a just God, but something intervenes whereby he is covered, and he ceases, therefore, to attract the Divine anger and punishment.
No longer being an object of wrath, he becomes at once an object of benevolence and mercy. The covering provided by a sacrifice is the blood or life of an animal, symbolically representing the offerer's own life freely surrendered by him for his acceptance, and typically foreshadowing the blood of Christ.