Numbers 28:30

one kid of the goats to make an atonement for you;

In connection with the festival of Sh’vuot, although the line: שעיר עזים אחד לכפר עליכם, “one male goat to atone for you,” appears, the customary word: לחטאת, “as a sin offering “ is absent. Presumably this is in honour of the Torah which had been given to the people on that date. This is also why the author of the liturgical poem recited in many congregations on that day, writes that: “sin is not mentioned on that day so that the Lord can enjoy a day of rest.” An alternate explanation. Seeing that on that day, at least, the entire congregation was free from sin, [when the Ten Commandments were given at Mount Sinai. Ed.] According to the Midrash, their status was like as if they had never sinned, as on that day they had unanimously accepted the yoke of the Torah. We find also the line: מלבד עולת התמיד, “apart from the daily burnt offering,” immediately following this verse and it is strange that these words do not appear in connection with the two wave-breads that were offered up only on that day of the year. This was the pattern of the Torah in chapter 29,6,as well as in chapter 29,11, in connection with the mussaph offerings on New Year’s Day as well as on the Day of Atonement.
Perhaps we can answer this question by suggesting that this statement had already been included in the description of the mussaph offerings on that day commencing in verse 26 of our chapter. We also find that in connection with the details of the mussaph offerings on New Year’s Day, (29,2) it is written specifically: ועשיתם עולה, “you are to prepare a burnt offering, etc;” Why was this expression different in any way from the usual formula of והקרבתם עולה, “you are to sacrifice (bring to the altar) that the Torah employs everywhere else when discussing the burnt offering? We may understand that the reason is that that day is the day when all of mankind is being judged, and from the moment we enter the New Year, we are all considered as if we had only been created on that day. The author of the liturgical poems for that day probably had this in mind when he wrote: הבוראם בריאה חדשה, “Who had created them as a new creature.” According to the Midrash, these words in the liturgy for the Days of awe should be read only on the Day of Atonement. (based on the Midrash on Psalms 102,19 where the psalmist speaks of a new people having been created.) [There are several disagreements quoted by the Midrash as to who precisely the psalmist referred to, at any rate all are agreed that he …