The Use of the Hebrew Verb Kaphar A few remarks on the way the sacred writers make use of the verb כִּפֵּר may not be without interest.
It is used without, or with prepositions. Without, where the thing to be covered is the prominent thought, e.g., sin (Daniel 9:24; Psalms 65:3 (4); 78: 38); the land, and the people of Israel (Deuteronomy 32:43); the altar (Ezekiel 43:20).
We meet with the verb followed by; in Leviticus 6:30 (23); 16: 17, which tell of the place; in Leviticus 7:7; 1 Samuel 3:14; 2 Samuel 21:3; Numbers 5:8, which speak of the means by which atonement could be effected. Where the one by whom it is made is the prominent thought, we meet with the verb in connection with בְּעַר to tell us on whose behalf he is acting-e.g., Leviticus 9:7; Leviticus 16:6; Leviticus 16:11; Leviticus 16:17; Leviticus 16:24; Exodus 32:30; Ezekiel 45:17; and in 2 Chronicles 30:18, where Hezekiah looks to the Lord to effect it. Where things inanimate involved in man’s guilt, but guiltless themselves, are spoken of, the verb can be followed by אֶח (Leviticus 16:20; Leviticus 16:33; Ezekiel 43:26; Ezekiel 45:20); and where persons are before the writer’s mind, whether guiltless themselves of the actual transgressions or not, we meet with the preposition לְ e.g.,Deuteronomy 21:8; Isaiah 22:14; Ezekiel 16:63. But when the guilt, and the dealing with it, is the uppermost thought, we have used, pointing out on whom or on what the sin rested, which was to be covered, whether (1), the sinner’s; (2), the place of standing; or (3), the victim to which the sin was transferred-e.g. (1), Leviticus 4:20; Leviticus 4:26; Leviticus 4:31; Leviticus 4:35; Leviticus 12:7; Leviticus 14:18-20; Leviticus 19:22; Numbers 15:25; Numbers 15:28; (2), Exodus 30:10; Leviticus 16:16; (3), Leviticus 16:10. Keeping in mind what is said to be the primary meaning of the verb, we can understand then its use in the different places referred to; and the force of Hebrews 10:4, Romans 3:25, is felt. The sins of God’s people in old days were covered by the blood, and so God passed by them. At times we meet with the fuller forms of expression (a) מִ٠זעלבִּפֵּר, and (b),כִּפֵּר(a),Leviticus 5:6; Leviticus 14:19; Leviticus 15:30; Leviticus 16:16; Leviticus 16:34; (b),Leviticus 5:16; Numbers 5:8; the former marking from what, and the latter by what, the sin was covered; but always, where the sin is the prominent thought, we meet with עַל of the person or thing in whom it is covered. See Leviticus 16:33, where we have אֶחכִּפֶּר of the sanctuary and vessels, and עַלכַּפַּר of the people.