Ellen G. White

Since Satan is the originator of the sin, the direct instigator of all sins that caused the death of the Son of God, justice demands that Satan shall suffer the final punishment. Christ's work for the redemption of men and the purification of the universe from sin will be closed by the removal of sin from the heavenly santuary and the placing of these sins upon Satan, who will bear the final penalty. So in the typical service, the yearly round of ministration closed with the purification of the sancutuary and the confessing of the sins on the head of the scapegoat.