Ultimately, there is one reason for all the restrictions, and it is because the Torah says so. That said, a number of interpretations have been offered.
What many people don’t realize is that Purim, the jolly, drink-all-you-can, feasting and costume-based holiday is actually on par with the holy day of Yom Kippur!
Yom Kippur concludes 10 days of soul-searching, atonement and repentance– the holiest Jewish time - which begins on Rosh Hashanah, the first day of the Jewish year, commemorating the creation of the first human-being, Adam.
When reading about the service of the two goats this coming Yom Kippur, let us be reminded of a life lived in the path of God versus a meaningless existence.