15And the elders of the congregation shall lay their hands on the head of the bull before the LORD, and the bull shall be killed before the LORD.
The elders of Israel were first mentioned in Exodus 3:16. There they appear to have been the ruling body of Israel. The elders function as the representatives for the whole nation in this offering.
15 And the elders of the congregation shall lay their hands on the head of the bull before the LORD, and the bull shall be killed before the LORD.