Exodus 30
Introduction
Exodus 30 concludes the first cycle of tabernacle instructions that began in Exodus 25. Where the previous chapters detailed the major furnishings of the tabernacle — the ark, the table, the lampstand, the curtains, and the altars — this chapter turns to what might be called the "operational" elements: the items and substances that make the tabernacle function as a living center of worship. The altar of incense, the bronze basin, the anointing oil, and the sacred incense are not mere accessories; they are the means by which priests maintain continuous communion with God and by which the boundary between the holy and the common is enforced. Each section carries its own severe warning — death for the priests who fail to wash, being "cut off" for anyone who replicates the sacred oil or incense for personal use. The stakes of drawing near to God could not be higher.
The chapter is also theologically dense. The incense rising before the LORD becomes a rich biblical metaphor for prayer (Psalm 141:2, Revelation 5:8, Revelation 8:3-4). The half-shekel census tax — the same for rich and poor — establishes the principle that every Israelite stands before God on equal footing, ransomed at the same price. The anointing oil introduces the concept of מָשִׁיחַ ("anointed one"), which will develop through Israel's kings and priests into the messianic hope that defines the New Testament (Greek Χριστός = "Christ" = "Anointed One"). And the repeated phrase "cut off from his people" draws a sharp line around the sacred — God's holiness is not a suggestion but a boundary that, when crossed, carries ultimate consequences.
The Altar of Incense (vv. 1-10)
1 "You are also to make an altar of acacia wood for the burning of incense. 2 It is to be square, a cubit long, a cubit wide, and two cubits high. Its horns must be of one piece. 3 Overlay with pure gold the top and all the sides and horns, and make a molding of gold around it. 4 And make two gold rings below the molding on opposite sides to hold the poles used to carry it. 5 Make the poles of acacia wood and overlay them with gold. 6 Place the altar in front of the veil that is before the ark of the Testimony — before the mercy seat that is over the Testimony — where I will meet with you. 7 And Aaron is to burn fragrant incense on it every morning when he tends the lamps. 8 When Aaron sets up the lamps at twilight, he must burn the incense perpetually before the LORD for the generations to come. 9 On this altar you must not offer unauthorized incense or a burnt offering or grain offering; nor are you to pour a drink offering on it. 10 Once a year Aaron shall make atonement on the horns of the altar. Throughout your generations he shall make atonement on it annually with the blood of the sin offering of atonement. The altar is most holy to the LORD."
1 "You shall make an altar for burning incense; you shall make it of acacia wood. 2 A cubit shall be its length and a cubit its width — it shall be square — and two cubits its height. Its horns shall be of one piece with it. 3 You shall overlay it with pure gold — its top, its walls all around, and its horns — and you shall make a border of gold around it. 4 You shall make two rings of gold for it below its border, on its two sides — on opposite sides you shall make them — and they shall serve as holders for the poles with which to carry it. 5 You shall make the poles of acacia wood and overlay them with gold. 6 You shall place it before the veil that is over the ark of the Testimony, before the mercy seat that is over the Testimony, where I will meet with you. 7 Aaron shall burn fragrant incense on it; morning by morning, when he tends the lamps, he shall burn it. 8 And when Aaron sets up the lamps at twilight, he shall burn it — a perpetual incense before the LORD throughout your generations. 9 You shall not offer on it unauthorized incense, or a burnt offering, or a grain offering, and you shall not pour a drink offering on it. 10 Aaron shall make atonement on its horns once a year. With the blood of the sin offering of atonement, once a year he shall make atonement on it throughout your generations. It is most holy to the LORD."
Notes
מִזְבֵּחַ מִקְטַר קְטֹרֶת ("an altar for burning incense") — The word מִזְבֵּחַ ("altar") comes from the root זָבַח ("to slaughter, sacrifice"), but this altar is specifically designated not for animal sacrifice but for קְטֹרֶת ("incense"). The noun מִקְטַר is from the root קָטַר ("to burn, send up in smoke"), referring specifically to the fragrant smoke of incense rather than the consuming fire of burnt offerings. The incense altar is thus a "place of fragrant smoke," not a "place of slaughter." This distinction is reinforced in v. 9, where burnt offerings, grain offerings, and drink offerings are explicitly forbidden on this altar.
The dimensions — one cubit by one cubit by two cubits (approximately 18 inches square and 3 feet tall) — make the incense altar significantly smaller than the bronze altar of burnt offering described in Exodus 27:1 (which was five cubits square and three cubits high). Yet despite its modest size, its placement is remarkable: it stands directly before the veil separating the Holy Place from the Most Holy Place, closer to the ark of the Testimony than any other furnishing. Its position signals its function — incense mediates between the visible worship space and the hidden presence of God.
קְטֹרֶת סַמִּים ("fragrant incense") — The word סַמִּים ("spices, aromatics") modifies קְטֹרֶת to specify that this is not any smoke but aromatic, fragrant smoke. The exact recipe will be given in vv. 34-38. The incense was to be burned בַּבֹּקֶר בַּבֹּקֶר ("morning by morning") — the repetition of the word emphasizes daily regularity. This morning incense was coordinated with the tending of the lamps, so that the fragrant cloud and the lamplight together filled the Holy Place each dawn. The evening incense accompanied the lighting of the lamps at בֵּין הָעֲרְבַּיִם ("between the two evenings," i.e., twilight). Together, the morning and evening incense created an unbroken offering of fragrance before God, day and night, which is why v. 8 calls it קְטֹרֶת תָּמִיד ("perpetual incense"). The connection between incense and prayer is made explicit in Psalm 141:2: "Let my prayer be set before you as incense." In Revelation 5:8, the golden bowls of incense are identified as "the prayers of the saints," and in Revelation 8:3-4 an angel offers incense with the prayers of all the saints on the golden altar before God's throne.
קְטֹרֶת זָרָה ("unauthorized incense") — The adjective זָרָה ("strange, foreign, unauthorized") comes from the root זוּר ("to be a stranger"). This is the same root used in Leviticus 10:1 to describe the אֵשׁ זָרָה ("strange fire") that Nadab and Abihu offered before the LORD, resulting in their death. The prohibition in v. 9 is comprehensive: no unauthorized incense, no burnt offering, no grain offering, no drink offering. The incense altar has one function and one function only. Any deviation is a violation of the sacred order.
וְכִפֶּר אַהֲרֹן עַל קַרְנֹתָיו אַחַת בַּשָּׁנָה ("Aaron shall make atonement on its horns once a year") — The verb כִּפֶּר ("to make atonement, to cover, to purge") appears here in connection with the annual Day of Atonement (Yom Kippur), described fully in Leviticus 16. The horns of the incense altar were to be smeared with the blood of the חַטַּאת הַכִּפֻּרִים ("the sin offering of atonement"). The incense altar, though not a place of sacrifice, still required purification by sacrificial blood. This detail underscores a profound theological principle: even the instruments of worship become contaminated by proximity to sinful humanity and must themselves be cleansed. The final designation — קֹדֶשׁ קָדָשִׁים הוּא לַיהוָה ("it is most holy to the LORD") — places the incense altar in the highest category of sanctity.
Interpretations
The placement of the incense altar instructions in Exodus 30, separated from the other tabernacle furnishings in chapters 25-27, has generated scholarly discussion. Some critical scholars view this as evidence that the incense altar is a later addition to the tabernacle tradition. Conservative interpreters generally respond that the separation is deliberate: the incense altar is described after the priesthood (ch. 28-29) because it is specifically a priestly instrument — Aaron alone operates it. The author of Hebrews appears to place the golden altar of incense inside the Most Holy Place (Hebrews 9:3-4), which has puzzled commentators since the altar physically stood in the Holy Place. Some understand the Hebrews passage as saying the altar "belonged to" the Most Holy Place functionally (its incense permeated the veil), while others read the Greek preposition differently, or see the author describing the Day of Atonement arrangement when the veil was effectively breached.
The Census Tax — Atonement Money (vv. 11-16)
11 Then the LORD said to Moses, 12 "When you take a census of the Israelites to number them, each man must pay the LORD a ransom for his life when he is counted. Then no plague will come upon them when they are numbered. 13 Everyone who crosses over to those counted must pay a half shekel, according to the sanctuary shekel, which weighs twenty gerahs. This half shekel is an offering to the LORD. 14 Everyone twenty years of age or older who crosses over must give this offering to the LORD. 15 In making the offering to the LORD to atone for your lives, the rich shall not give more than a half shekel, nor shall the poor give less. 16 Take the atonement money from the Israelites and use it for the service of the Tent of Meeting. It will serve as a memorial for the Israelites before the LORD to make atonement for your lives."
11 Then the LORD spoke to Moses, saying, 12 "When you take the count of the sons of Israel according to their number, each man shall give a ransom for his life to the LORD when you count them, so that no plague will come upon them when you count them. 13 This is what everyone who passes over to those counted shall give: a half shekel according to the shekel of the sanctuary — the shekel is twenty gerahs — a half shekel as a contribution to the LORD. 14 Everyone who passes over to those counted, from twenty years old and above, shall give the contribution of the LORD. 15 The rich shall not give more and the poor shall not give less than the half shekel, when giving the contribution of the LORD to make atonement for your lives. 16 You shall take the atonement silver from the sons of Israel and give it for the service of the Tent of Meeting. It shall be a memorial for the sons of Israel before the LORD, to make atonement for your lives."
Notes
כִּי תִשָּׂא אֶת רֹאשׁ בְּנֵי יִשְׂרָאֵל ("When you take the count of the sons of Israel") — The phrase literally reads "when you lift the head of the sons of Israel." The idiom נָשָׂא רֹאשׁ ("to lift the head") means "to take a census" or "to count," but its literal sense preserves the dignity of the act — each person is individually acknowledged, their head "lifted" before God. This phrase gives the Hebrew name to the entire Torah portion: Ki Tissa. The census itself is fraught with theological danger, as the text makes clear: without the ransom payment, a נֶגֶף ("plague, striking") will come upon the people. The connection between census-taking and divine judgment appears again in 2 Samuel 24:1-15, where David's census brings a plague that kills seventy thousand. Counting the people may have been seen as an assertion of human control over what belongs to God; the ransom payment acknowledges that every life belongs to the LORD.
כֹּפֶר נַפְשׁוֹ ("a ransom for his life") — The word כֹּפֶר is related to the verb כִּפֶּר ("to atone"), but its primary meaning is "ransom" — a payment given in exchange for a life that is otherwise forfeit. In Exodus 21:30, a כֹּפֶר is the price paid to redeem one's life when one's ox has killed someone. In Job 33:24, God finds a כֹּפֶר so that a person may be spared from the pit. The word carries the sense that human life, once counted and thus exposed to divine scrutiny, requires a covering or payment. Jesus may allude to this concept in Mark 10:45: "The Son of Man came... to give his life as a ransom (λύτρον) for many."
מַחֲצִית הַשֶּׁקֶל ("a half shekel") — The half shekel was a modest sum — approximately 5.7 grams of silver. The critical point is the equality: הֶעָשִׁיר לֹא יַרְבֶּה וְהַדַּל לֹא יַמְעִיט ("the rich shall not give more, and the poor shall not give less"). Before God, every life has the same value and requires the same ransom. This is not a tax based on ability to pay but a sacred acknowledgment that each person stands equally in need of atonement. The half-shekel contribution continued into Second Temple Judaism as the annual temple tax, which is the tax Peter was asked about in Matthew 17:24-27, where Jesus miraculously provides a shekel (enough for both himself and Peter) from a fish's mouth.
תְּרוּמָה לַיהוָה ("a contribution to the LORD") — The word תְּרוּמָה ("contribution, offering, heave offering") is from the root רוּם ("to be high, to lift up"). It refers to something "lifted up" or "set apart" from one's possessions and given to God. This same word was used in Exodus 25:2 for the voluntary offerings used to build the tabernacle. The census money here, however, is not voluntary — it is required of every male twenty and older.
כֶּסֶף הַכִּפֻּרִים ("the atonement silver") — The money collected is called כֶּסֶף הַכִּפֻּרִים, literally "the silver of the atonements." It has a dual function: it serves the practical purpose of funding the עֲבֹדַת אֹהֶל מוֹעֵד ("service of the Tent of Meeting"), and it functions as a זִכָּרוֹן ("memorial") before the LORD. The word זִכָּרוֹן is significant — it means that the silver continually "reminds" God (in anthropomorphic terms) of his covenant relationship with Israel and of the ransom that has been paid for their lives.
The Bronze Basin (vv. 17-21)
17 And the LORD said to Moses, 18 "You are to make a bronze basin with a bronze stand for washing. Set it between the Tent of Meeting and the altar, and put water in it, 19 with which Aaron and his sons are to wash their hands and feet. 20 Whenever they enter the Tent of Meeting or approach the altar to minister by presenting a food offering to the LORD, they must wash with water so that they will not die. 21 Thus they are to wash their hands and feet so that they will not die; this shall be a permanent statute for Aaron and his descendants for the generations to come."
17 Then the LORD spoke to Moses, saying, 18 "You shall make a basin of bronze, with its stand of bronze, for washing. You shall place it between the Tent of Meeting and the altar, and you shall put water in it. 19 Aaron and his sons shall wash their hands and their feet from it. 20 When they enter the Tent of Meeting, they shall wash with water so that they do not die, or when they approach the altar to minister, to send up a food offering to the LORD. 21 They shall wash their hands and their feet so that they do not die. This shall be a permanent statute for them — for him and his offspring throughout their generations."
Notes
כִּיּוֹר נְחֹשֶׁת ("a basin of bronze") — The word כִּיּוֹר refers to a large basin or laver, used for ritual washing. Unlike the other tabernacle furnishings, no dimensions are given for the basin. According to Exodus 38:8, the bronze for the basin and its stand was made from the mirrors of the women who served at the entrance of the Tent of Meeting. The basin stood between the altar of burnt offering and the entrance to the tabernacle — a transitional space. Solomon later replaced this single basin with a massive "bronze sea" supported by twelve oxen, along with ten smaller basins on wheeled stands (1 Kings 7:23-39).
וְלֹא יָמֻתוּ ("so that they do not die") — This phrase appears twice in the passage (vv. 20, 21), underscoring the lethal seriousness of approaching God's presence in a state of ritual impurity. The washing is not about hygiene but about holiness. The priests must pass through water before entering God's presence, just as Israel passed through the Red Sea before entering covenant relationship with God. The repetition — "so that they do not die... so that they do not die" — functions as a solemn warning. Failure to wash was not a minor infraction but a capital offense. This may seem severe, but the logic is consistent: God's holiness is so absolute that any contamination in his presence is fatal.
לְרָחְצָה ("for washing") — The verb רָחַץ ("to wash") is used specifically of ritual washing in biblical law. The washing of hands and feet symbolized the purification of one's actions (hands) and one's walk or conduct (feet). This imagery carries into the New Testament: Jesus washes the disciples' feet in John 13:5-10, and when Peter asks for a full bath, Jesus responds that one who has been washed needs only to wash the feet — an allusion to the ongoing purification needed even after initial cleansing. Paul speaks of the church being cleansed "by the washing of water with the word" (Ephesians 5:26), and Titus 3:5 mentions "the washing of regeneration."
חָק עוֹלָם ("a permanent statute") — The word חֹק ("statute, decree") comes from the root חָקַק ("to engrave, inscribe"). A חֹק is something fixed and unalterable, inscribed into the fabric of Israel's worship life. The phrase חָק עוֹלָם marks this requirement as perpetual — not a temporary measure but a permanent feature of priestly ministry. This designation appears repeatedly in the tabernacle instructions and throughout Leviticus.
The Holy Anointing Oil (vv. 22-33)
22 Then the LORD said to Moses, 23 "Take the finest spices: 500 shekels of liquid myrrh, half that amount (250 shekels) of fragrant cinnamon, 250 shekels of fragrant cane, 24 500 shekels of cassia — all according to the sanctuary shekel — and a hin of olive oil. 25 Prepare from these a sacred anointing oil, a fragrant blend, the work of a perfumer; it will be a sacred anointing oil. 26 Use this oil to anoint the Tent of Meeting, the ark of the Testimony, 27 the table and all its utensils, the lampstand and its utensils, the altar of incense, 28 the altar of burnt offering and all its utensils, and the basin with its stand. 29 You are to consecrate them so that they will be most holy. Whatever touches them shall be holy. 30 Anoint Aaron and his sons and consecrate them to serve Me as priests. 31 And you are to tell the Israelites, 'This will be My sacred anointing oil for the generations to come. 32 It must not be used to anoint an ordinary man, and you must not make anything like it with the same formula. It is holy, and it must be holy to you. 33 Anyone who mixes perfume like it or puts it on an outsider shall be cut off from his people.'"
22 Then the LORD spoke to Moses, saying, 23 "And you — take for yourself the finest spices: five hundred shekels of free-flowing myrrh, and half as much fragrant cinnamon — two hundred fifty — and two hundred fifty of fragrant cane, 24 and five hundred of cassia, by the shekel of the sanctuary, and a hin of olive oil. 25 You shall make from these a sacred anointing oil, a perfumed blend, the work of a perfumer. It shall be a sacred anointing oil. 26 You shall anoint with it the Tent of Meeting and the ark of the Testimony, 27 the table and all its vessels, the lampstand and its vessels, the altar of incense, 28 the altar of burnt offering and all its vessels, and the basin and its stand. 29 You shall consecrate them so that they become most holy. Whatever touches them shall become holy. 30 And you shall anoint Aaron and his sons and consecrate them to serve me as priests. 31 And you shall speak to the sons of Israel, saying, 'This shall be a sacred anointing oil for me throughout your generations. 32 It shall not be poured on the body of any ordinary person, and you shall not make anything like it in its proportions. It is holy; it shall be holy to you. 33 Anyone who blends perfume like it or who puts any of it on an outsider shall be cut off from his people.'"
Notes
בְּשָׂמִים רֹאשׁ ("the finest spices") — Literally "head spices" or "chief spices." The word רֹאשׁ ("head, chief, first") here functions as an adjective meaning "of the highest quality." The recipe that follows is remarkably specific, listing four aromatic ingredients in precise quantities.
מָר דְּרוֹר ("free-flowing myrrh") — מֹר ("myrrh") is the resinous gum of the Commiphora tree, prized throughout the ancient Near East for its fragrance, used in perfumery, medicine, and embalming. The modifier דְּרוֹר ("flowing, free") indicates liquid myrrh — the finest grade, which flows freely without requiring cutting or pressing. The word דְּרוֹר also means "liberty, freedom" (as in Leviticus 25:10, where it describes the jubilee release), creating a subtle resonance: the oil of freedom will anoint the instruments of Israel's worship of the God who liberated them. Myrrh appears prominently at both the beginning and end of Jesus' life: it was among the gifts of the magi (Matthew 2:11) and was used in preparing his body for burial (John 19:39).
קִנְּמָן בֶּשֶׂם ("fragrant cinnamon") — Cinnamon was an exotic luxury imported from distant lands (likely South or Southeast Asia), making it extremely valuable in the ancient Near East. The 250 shekels specified (about 6.3 pounds) represented considerable expense. קְנֵה בֹשֶׂם ("fragrant cane") is usually identified as sweet calamus or aromatic reed, possibly lemongrass or a related plant. קִדָּה ("cassia") is related to cinnamon and comes from the bark of the Cinnamomum cassia tree. Together with the myrrh, these four ingredients were blended with a הִין of olive oil (approximately one gallon or 3.7 liters).
שֶׁמֶן מִשְׁחַת קֹדֶשׁ ("sacred anointing oil") — The word מִשְׁחָה ("anointing") comes from the verb מָשַׁח ("to anoint, to smear"), which is the root of מָשִׁיחַ ("anointed one, messiah"). To anoint something or someone with this oil was to set them apart for sacred service, transferring them from the realm of the common to the realm of the holy. Kings were later anointed with oil (1 Samuel 10:1, 1 Samuel 16:13), and the hoped-for future deliverer came to be known simply as "the Anointed One" — the Messiah. The Greek translation Χριστός ("Christ") carries this same meaning. When Christians confess Jesus as "the Christ," they are declaring him to be the ultimate fulfillment of what this anointing oil signified — the one supremely set apart and consecrated by God for his redemptive purpose.
רֹקַח מִרְקַחַת מַעֲשֵׂה רֹקֵחַ ("a perfumed blend, the work of a perfumer") — Three words from the same root רָקַח ("to blend, compound, mix spices") are stacked together, emphasizing that this is a professionally crafted product, not a casual mixture. The רֹקֵחַ ("perfumer, apothecary") was a skilled artisan. The care and expertise required for the sacred oil reflect a broader biblical principle: what is offered to God should represent the highest human skill and craftsmanship.
קֹדֶשׁ קָדָשִׁים ("most holy") — After anointing, the tabernacle furnishings become קֹדֶשׁ קָדָשִׁים, the highest degree of holiness. Verse 29 adds a striking statement: כָּל הַנֹּגֵעַ בָּהֶם יִקְדָּשׁ ("whatever touches them shall become holy"). Holiness is contagious — it transfers by contact. This is not always positive; something that becomes holy through inadvertent contact may now be subject to the restrictions and dangers of the holy realm. This principle reappears in Haggai 2:12 and is discussed in terms of its limits.
עַל בְּשַׂר אָדָם לֹא יִיסָךְ ("it shall not be poured on the body of any ordinary person") — The verb יָסַךְ ("to pour, anoint") here specifies that the sacred oil is forbidden for use on בְּשַׂר אָדָם ("the flesh of a human being," i.e., an ordinary, non-priestly person). The penalty for violation is וְנִכְרַת מֵעַמָּיו ("he shall be cut off from his people"). The exact meaning of "cut off" (כָּרַת) is debated — it may mean execution, banishment, premature death by divine action, or the extinction of one's family line. The severity reflects the absolute distinction between the sacred and the common. The word זָר ("outsider, stranger") in v. 33 refers to anyone outside the priestly class — a layperson, not a foreigner.
The Holy Incense (vv. 34-38)
34 The LORD also said to Moses, "Take fragrant spices — gum resin, onycha, galbanum, and pure frankincense — in equal measures, 35 and make a fragrant blend of incense, the work of a perfumer, seasoned with salt, pure and holy. 36 Grind some of it into fine powder and place it in front of the Testimony in the Tent of Meeting, where I will meet with you. It shall be most holy to you. 37 You are never to use this formula to make incense for yourselves; you shall regard it as holy to the LORD. 38 Anyone who makes something like it to enjoy its fragrance shall be cut off from his people."
34 Then the LORD said to Moses, "Take for yourself spices: stacte, onycha, and galbanum — spices with pure frankincense — in equal parts each shall be. 35 You shall make it into incense, a perfumed blend, the work of a perfumer, salted, pure, and holy. 36 You shall grind some of it to a fine powder and place some of it before the Testimony in the Tent of Meeting, where I will meet with you. It shall be most holy to you. 37 As for the incense that you make, you shall not make any in its proportions for yourselves. It shall be holy to you, belonging to the LORD. 38 Anyone who makes anything like it, to smell its fragrance, shall be cut off from his people."
Notes
נָטָף ("stacte") — The word literally means "a drop" or "that which drips," from the root נָטַף ("to drop, drip"). It likely refers to a resinous gum that drips naturally from a plant, possibly storax or balsam. The identification remains uncertain, as the term appears only here in the Bible.
שְׁחֵלֶת ("onycha") — This word appears only here in the Hebrew Bible. It is traditionally identified with the operculum (the "lid" or covering) of a certain species of sea snail, which when burned produces a pungent aroma. The Septuagint translates it as onyx (referring to the shell-like appearance). Some scholars have proposed an aromatic plant resin instead, but the mollusk identification has ancient support.
חֶלְבְּנָה ("galbanum") — A gum resin obtained from the Ferula plant, native to Iran and surrounding regions. On its own, galbanum has a sharp, somewhat unpleasant odor, but when combined with other aromatics it serves as a fixative, deepening and prolonging the fragrance. The rabbis drew a moral lesson from this: just as galbanum is included among the sweet spices, so sinners must be included in the congregation of Israel (Babylonian Talmud, Keritot 6b). Whether or not this is the original intent, the inclusion of a pungent ingredient among the sweet ones is noteworthy.
לְבֹנָה זַכָּה ("pure frankincense") — לְבֹנָה ("frankincense") comes from the root לָבָן ("to be white"), referring to the milky-white resin of the Boswellia tree. It was one of the most valued aromatics in the ancient world, imported primarily from southern Arabia and the Horn of Africa. The adjective זַכָּה ("pure, clear") specifies the highest grade. Frankincense was part of the grain offering (Leviticus 2:1) and was one of the gifts brought to the infant Jesus by the magi (Matthew 2:11).
בַּד בְּבַד יִהְיֶה ("in equal parts each shall be") — The four ingredients are to be combined in equal measures. The Hebrew בַּד בְּבַד literally means "part by part" or "portion by portion." The precision of the recipe reflects the precision demanded in all things related to the sacred.
מְמֻלָּח ("salted") — The incense was to be מְמֻלָּח ("salted"), a Pual participle of מָלַח ("to salt"). Salt in the ancient world was associated with preservation, purification, and covenant faithfulness. Leviticus 2:13 requires salt on every grain offering: "You shall not let the salt of the covenant of your God be lacking from your grain offering." Salt represents the enduring, incorruptible nature of the covenant between God and his people. The "salting" of the incense thus connects it to the broader covenant framework.
לְהָרִיחַ בָּהּ ("to smell its fragrance") — The verb רִיחַ in the Hiphil means "to smell, to enjoy the scent." The offense in v. 38 is not accidental contact but deliberate replication of the sacred incense formula for personal enjoyment. Someone who makes this incense לְהָרִיחַ בָּהּ — "to smell it," that is, for their own pleasure — crosses the line between the sacred and the common. Like the anointing oil prohibition, the penalty is being "cut off" from one's people. The incense belongs to God; to take its pleasure for oneself is to steal what is sacred.
The pattern in vv. 34-38 mirrors vv. 22-33 precisely: a sacred recipe is given, its purpose is defined (worship before the Testimony), and a strict prohibition against common use follows, backed by the penalty of being "cut off." These twin prohibitions — on the oil and the incense — form a pair of bookends that close the tabernacle instruction section with a firm declaration: the things of God are not for human consumption. The sacred/common boundary is absolute, and its violation carries the most severe consequences the covenant community can impose.