במדבר, פרק כ״ח, פסוק ל׳

Bringing a goat offering for atonement on the holiday of Shavuot, also known as the Day of First Fruits, holds deep meaning regarding the essence of the day. The instructions for this offering reveal a clear difference when compared to the offerings brought on other holidays. The primary approach among commentators notes that during other festivals, the goat is explicitly brought as a sin offering. On Shavuot, however, any mention of a sin offering is entirely absent. The instructions merely require one goat to make atonement, without labeling it as a sacrifice for sin.

This omission is not accidental. Because the Israelites accepted the yoke of the Torah on this holiday, God tells them that He considers it as if they have never sinned in their lives. By accepting the Torah, they are viewed as completely clean from all wrongdoing [תורה תמימה, העמק דבר, דעת זקנים, חזקוני, מנחת שי]. Another perspective suggests that the explicit mention of sin was left out simply out of respect for the Torah. To honor the holiness of the day the Torah was given, any reference to sin was deliberately avoided [דעת זקנים, בכור שור]. Ultimately, the absence of this concept serves as clear proof that Shavuot is indeed the historical day of the giving of the Torah [תורה תמימה].

Another layer of meaning is found in the subtle phrasing used to introduce this offering. Throughout the Biblical tradition of holiday offerings, the goat is typically introduced with an additional connecting letter, meaning "and a goat." However, on both Shavuot and Yom Kippur, this connecting letter is uniquely dropped. This specific parallel creates a direct link between the two holidays. Just as Yom Kippur is recognized as a day the Torah was given, marking the moment the second tablets were received, Shavuot is similarly established as the day the Ten Commandments were spoken. This deliberate comparison was meant to counter the Sadducees, who denied that the giving of the Torah took place on Shavuot [מנחת שי].