Leviticus 1:4
He shall lay his hand on the head of the burnt offering,
that it may be accepted for him to make atonement on his behalf.
The first action the offerer must take is to place his hand on the head of the animal, that is, he must rest his hand on the head.
It means: the offerer identifies himself with the animal.
He confesses guilt and transfers the iniquity of himself (and his family members) to the animal.
In its place, the sacrificial animal undergoes the death penalty.
The burnt offering expresses total surrender, as does the accompanying gesture.
The purpose is to be graciously regarded and accepted by God. That the pleasure of God may be his! So that forgiveness and life are given. What a meaningful gesture!