He is to lay his hand on the head of the burnt offering, so it can be accepted on his behalf to make atonement for him. — Leviticus 1:4

The worshiper would lay his hand on the head of the burnt offering, and it would be accepted for him to make atonement. That's substitution — the transfer of sin and guilt onto the sacrifice. We were ransomed with the precious blood of Christ, a lamb without blemish. He Himself bore our sins in His body on the tree. We're accepted in the Beloved.