301 "Make an Altar for burning incense. Construct it from acacia wood, 2 one and one-half feet square and three feet high with its horns of one piece with it. 3 Cover it with a veneer of pure gold, its top, sides, and horns, and make a gold molding around it 4 with two rings of gold beneath the molding. Place the rings on the two opposing sides to serve as holders for poles by which it will be carried. 5 Make the poles of acacia wood and cover them with a veneer of gold. 6 "Place the Altar in front of the curtain that hides the Chest of The Testimony, in front of the Atonement-Cover that is over The Testimony where I will meet you. 7 Aaron will burn fragrant incense on it every morning when he polishes the lamps, 8 and again in the evening as he prepares the lamps for lighting, so that there will always be incense burning before God, generation after generation. 9 But don't burn on this Altar any unholy incense or Whole-Burnt-Offering or Grain-Offering. And don't pour out Drink-Offerings on it. 10 Once a year Aaron is to purify the Altar horns. Using the blood of the Absolution-Offering of atonement, he is to make this atonement every year down through the generations. It is most holy to God." The Atonement-Tax
11 God spoke to Moses:
Matthew Henry's Commentary on Exodus 30:1-11
Commentary on Exodus 30:1-10
(Read Exodus 30:1-10)
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.
Commentary on Exodus 30:11-16
(Read Exodus 30:11-16)
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.