Quoting%20commentary for Zevachim 202:9

אמר מר היה לו לאכלה לערב שפיר קאמרי ליה קסבר אנינות לילה דאורייתא

But when it says, 'And He hath given it to you to bear the iniquity of the congregation',<span class="x" onmousemove="('comment',' Lev. X, 17.');">¹³</span> it follows that it was the goat of New Moon.<span class="x" onmousemove="('comment',' Which 'bears the iniquity of the congregation' by atoning for the defilement of the sanctuary and the sacrifices, Shebu. 2a.');">¹⁴</span>

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