Book of Ezekiel
On the basis of their assumptions, these scholars believe that the original ceremony was simply the ritual purification of the sanctuary from any accidental ritual impurity, at the start of each new year, as seen in the Book of Ezekiel. Textual scholars date this original ceremony to before the priestly source, but after JE. According to the Book of Ezekiel, the sanctuary was to be cleansed by the sprinkling of bullock's blood, on the first day of the first and of the seventh months—near the start of the civil year and of the ecclesiastical year, respectively; although the masoretic text of the Book of Ezekiel has the second of these cleansings on the seventh of the first month, biblical scholars regard the Septuagint, which has the second cleaning as being the first of the seventh month, as being more accurate here. It appears that during the period that the Holiness Code and the Book of Ezekiel were written, the new year began on the tenth day of the seventh month, and thus liberal biblical scholars believe that by the time the Priestly Code was compiled, the date of the new year and of the day of atonement had swapped around.