Ibn Ezra on Leviticus 16:15

ושחט את שעיר החטאת אשר לעם. ועתה ישחטנו בצאתו כי יש אומרים שהוא ישחט קודם הפר ואיננו אמת: THEN SHALL HE KILL THE GOAT OF THE SIN-OFFERING. He shall now, when he goes out,⁷⁰Of the tabernacle slaughter it. There are those who say that he should slaughter the goat before he slaughters the bullock.⁷¹These commentators interpret And Aaron shall present the goat (v. 9) as meaning, and Aaron shall slaughter the goat. The latter is untrue.⁷²For our verse is in chronological order.