Parashas Acharei Mos · Passuk 16:28
Chabad.org — English translation + Rashi
Torah Temima points to Yoma 71a.
English: Just as “the sender” is understood from the outset even though written later, so too “the burner” is understood from the outset of the process.
Parallel construction with the sender
The impurity rules for the burner apply from the beginning of his involvement, parallel to the sender of the Azazel goat.