In “Kingdom of the Cults”, Dr. Walter Martin explains Seventh Day Adventist doctrine of the Scapegoat and the Investigative Judgement. We have reproduced some of the content here: X. The Scapegoat Teaching Two goats were obviously required, and used, on the Day of Atonement, because there is a twofold responsibility for sin—first, my responsibility as the perpetrator, agent, or medium; and second, Satan’s responsibility as the instigator, or tempter, in whose heart sin was first conceived.Now, concerning my sin, Christ died for my sins (Romans 5:8). … He assumed my responsibilities, and His blood alone cleanses me from all sin. … Continue reading Investigative Judgement and the Scapegoat