Leviticus 1:4

על ראש העולה UPON THE HEAD OF THE BURNT OFFERING — This is intended to include an obligatory burnt offering also in the law of סמיכה (laying hands on the head of the sacrifice) as well as to include a sheep that is offered as a free — will burnt offering (Sifra, Vayikra Dibbura d'Nedavah, Chapter 4 3-5). העלה THE BURNT OFFERING — This implies the exclusion of a bird offered as a burnt offering (Sifra, Vayikra Dibbura d'Nedavah, Chapter 4 7). ‎ ונרצה לו AND PROPITIATION SHALL BE EFFECTED FOR HIM — For what kind of sins does it (the עולת נדבה) effect propitiation for him? Should you say, “for such as make him liable to excision, or to execution by the court, or to the death penalty through the Heavenly Judge, or to lashes, surely, you see that the punishment for those sins is expressly stated and it is that and not the sacrifice which effects propitiation! Consequently it can only propitiate for the neglect of a positive command and for the transgression of “a prohibition transformed into a positive command” (לאו הניתק לעשה, a prohibitive law the transgression of which can be repaired by a succeeding act) (Sifra, Vayikra Dibbura d'Nedavah, Chapter 4 8).

וְסָמַ֣ךְ יָד֔וֹ עַ֖ל רֹ֣אשׁ הָעֹלָ֑ה וְנִרְצָ֥ה ל֖וֹ לְכַפֵּ֥ר עָלָֽיו׃

And he shall put his hand upon the head of the burnt offering; and it shall be accepted for him to make atonement for him.