Reference for Keritot 55:22

(ויקרא טז, ט) ועשהו חטאת הגורל עושהו חטאת ואין השם עושהו חטאת ואין כהן עושה חטאת

this implies, that the lot makes it a sin-offering but designation does not make it a sin-offering.<span class="x" onmousemove="('comment',' If the High Priest, therefore, did not cast lots over the two goats but merely named them for their specific purposes, one for the Lord and the other as the Scapegoat, they are not thereby finally determined but may be interchanged.');">¹⁶</span>

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