The verse is written ידו “his hand” and is read ידיו “his hands”. The Gemara (Menachos 93b) derives the concept of s’micha (placing of one’s hands on a korban) is done in such a way that one’s hands appear to be a single hand, i.e. one places one hand directly atop of the other hand.
The ritual of confessing and then sending the he-goat into the wilderness and throwing it off the cliff reflects the potential of atonement for the Jews.
The numerical value of ידו is 20 (Yud=10, Dalet=4, Vav=6). When our spiritual soul directs our physical activities, all 20 “fingers” (10 faculties of the G-dly soul and the 10 faculties of the “animal” soul) of the two hands are united (appearing as if one hand).
KAF (numerical value 20)
The Power to Actualize Potential
The literal meaning of the letter kaf is "palm" - the place in the body where potential is actualized. This awareness is reflected in the custom of placing one palm on the other upon awakening (placing two hands together to reflect one), upon awakening before reciting the Modeh Ani prayer. Thus, our initial action for the day reflects our daily understanding that our mission involves actively actualizing our potential.
