Complete Commentary on the Whole Bible, by Matthew Henry, at sacred-texts.com
(Exo 30:1-10) The altar of incense.
(Exo 30:11-16) The ransom of souls.
(Exo 30:17-21) The brazen laver.
(v. 22-38) The holy anointing oil, The perfume.
The altar of incense represented the Son of God in his human nature, and the incense burned thereon typified his pleading for his people. The continual intercession of Christ was represented by the daily burning of incense thereon, morning and evening. Once every year the blood of the atonement was to be applied to it, denoting that the intercession of Christ has all its virtue from his sufferings on earth, and that we need no other sacrifice or intercessor but Christ alone.
The tribute was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less; the souls of the rich and poor are alike precious, and God is no respecter of persons, Act 10:34; Job 34:19. In other offerings men were to give according to their wordly ability; but this, which was the ransom of the soul, must be alike for all. The souls of all are of equal value, equally in danger, and all equally need a ransom. The money raised was to be used in the service of the tabernacle. Those who have the benefit, must not grudge the necessary charges of God's public worship. Money cannot make atonement for the soul, but it may be used for the honour of Him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.
A large vessel of brass, holding water, was to be set near the door of the tabernacle. Aaron and his sons must wash their hands and feet at this laver, every time they went in to minister. This was to teach them purity in all their services, and to dread the pollution of sin. They must not only wash and be made clean, when first made priests, but must wash and be kept clean, whenever they went to minister. It teaches us daily to attend upon God, daily to renew our repentance for sin, and our looking to the blood of Christ for remission; for in many things we daily offend.
Directions are here given for making the holy anointing oil, and the incense to be used in the service of the tabernacle. To show the excellency of holiness, there was this spiced oil in the tabernacle, which was grateful to the sight and to the smell. Christ's name is as ointment poured forth, Sol 1:3, and the good name of Christians is like precious ointment, Ecc 7:1. The incense burned upon the golden altar was prepared of sweet spices. When it was used, it was to be beaten very small; thus it pleased the Lord to bruise the Redeemer, when he offered himself for a sacrifice of a sweet-smelling savour. The like should not be made for any common use. Thus God would keep in the people's minds reverence for his own services, and teach us not to profane or abuse any thing whereby God makes himself known. It is a great affront to God to jest with sacred things, and to make sport with his word and ordinances. It is most dangerous and fatal to use professions of the gospel of Christ to forward wordly interests.