Wilson's Dictionary of Bible Types
Leviticus 16:8 (b) The goats in this story represent two aspects of the sacrifice of the Lord JESUS. The live goat which became the scapegoat is a picture of the Saviour living in glory with the marks of Calvary upon Him, having taken away the sin of the world, and having died at Calvary for our sins. The dead goat represents CHRIST at Calvary, giving up His life for us.
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Watson, Walter. Entry for 'Scapegoat'. Wilson's Dictoinary of Bible Types. https://www.studylight.org/dictionaries/eng/wdt/s/scapegoat.html. 1957.