The act of the worshipper laying his hands on the head of the animal is a common feature of the sacrificial system (cf. Leviticus 3:2, Leviticus 3:8, Leviticus 3:13; Leviticus 4:4, Leviticus 4:15, Leviticus 4:24, Leviticus 4:29, Leviticus 4:33). The Hebrew word “to lay” (smk) more literally means “to press” (Isaiah 59:16; Ezekiel 24:2; Ezekiel 30:6; Amos 5:19). Some commentators have suggested that the purpose of this act is the transference of guilt from the worshipper to the animal (Leviticus 4:24, Leviticus 4:26). In other words, the ritual symbolizes the acknowledgement of the worshipper’s sins as well as the acknowledgement that the death of an animal allows the worshipper to be right before the Lord. One reason for highlighting this element was the fact that it would be at this point that the worshipper said his prayer.
4 He shall lay his hand on the head of the burnt offering, and it shall be accepted for him to make atonement for him.