Verse 1-10 — 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.
Verse 11-16 — 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, Acts 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.
Verse 17-21 — 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.
Verse 22-38 — 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, Song of Solomon