Parashas Acharei Mos · Passuk 16:09
Chabad.org — English translation + Rashi
Torah Temima points to Toras Kohanim.
English: “And he shall make it a chatas” — he designates it by name and says “to Hashem, a chatas.”
Verbal designation
After placing the lot, the Kohen Gadol verbally declares the goat a chatas to Hashem.