Another matter, “a bull, or a sheep, or a goat” – “a bull,” due to the merit of Abraham, as it is stated: “Abraham ran to the cattle” (Genesis 18:7); “a sheep,” due to the merit of Isaac, as it is written: “He saw, and behold, a ram” (Genesis 22:13); “a goat,” due to the merit of Jacob, as it is written: “Go to the flock and take for me from there two good goat kids” (Genesis 27:9). What is [implied by the word] “good”?
Rabbi Berekhya said in the name of Rabbi Ḥelbo: It is good for you and good for your descendants. Good for you, as by their means you will receive a variety of blessings. Good for your descendants, as by their means [their sins] will be atoned for on Yom Kippur. That is what is written: “For on this day it will be atoned for you” (Leviticus 16:30).17Significant aspects of the atonement process in the Temple on Yom Kippur involved goats; see Leviticus chapter 16.