At the climax of Yom Kippur, after the inner sanctuary service is complete and the scapegoat has been sent away, the High Priest begins the final stage of the day's rituals. This transition marks a shift from the unique white garments back to his standard priestly attire, leading to the completion of the atonement process through the burnt offerings.
To make this transition, the High Priest must wash himself. The primary approach among commentators is that this requires a full-body immersion, which is mandatory whenever he changes between his white garments and his golden garments [רש״י, מזרחי, רלב״ג]. However, a differing view suggests that this washing is not a full immersion, but rather a sanctification of the hands and feet alone [חזקוני, אדרת אליהו]. This purification takes place in a holy location, specifically within the sanctified boundaries of the Temple courtyard [רש״י, ספורנו, מלבי״ם]. Most commentators identify this spot as the roof of a dedicated room known as the Parvah Chamber, named after the sorcerer who originally built it [רש״י, שפתי חכמים, גור אריה]. Alternatively, it is described as taking place in the courtyard of the Tent of Meeting behind a screen set up for modesty [אבן עזרא]. This immersion is part of a broader pattern; of the five immersions the High Priest performs on Yom Kippur, four occur in a holy place because they are an intrinsic duty of the day's service. Only the very first morning immersion takes place in an unsanctified area, serving merely as a reminder for him to inspect himself and separate from any lingering impurity [רש״י, מזרחי, גור אריה].
Following his purification, the High Priest dresses in the traditional eight golden garments he wears for holy service throughout the rest of the year [רש״י, שטיינזלץ, מזרחי]. He then leaves the sanctuary or the immersion chamber and steps out into the courtyard where the outer altar stands [רש״י, מזרחי, ביאור יש״ר]. At the altar, he presents the burnt offerings—specifically, the ram for himself and the ram for the people. The sequence of these actions is critical. He must first offer his own sacrifice before presenting the people's, reflecting the principle that he must achieve atonement for himself before seeking it for others [מלבי״ם, אדרת אליהו, רלב״ג]. Furthermore, these burnt offerings are only presented after all the sin offerings and the scapegoat rituals are completely finished, as a sin offering must always precede a burnt offering [ספורנו].
These final actions achieve the ultimate goal of the day: complete atonement for the High Priest and the nation. While the earlier sin offerings address severe transgressions, the burnt offerings serve to finalize the process. They atone for the failure to fulfill positive commandments [העמק דבר], as well as for the more subtle, internal sins of improper thoughts. This specific type of atonement is reserved for a moment when the people are already clean of hands and pure of heart following the primary service [ספורנו]. Through these final offerings, the entire process of reconciliation and atonement reaches its perfect conclusion [רלב״ג].