The Burnt offering: Guilt Transferred To, by Imposition of Hands
Source: TTT
Leviticus 1:4
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.
Numbers 8:12
And the Levites are to lay their hands on the heads of the bulls, and offer to the LORD one as a sin offering and the other as a burnt offering, to make atonement for the Levites.