The collection of donations for the Tabernacle primarily consists of raw building materials like metals and fabrics. The inclusion of oil and spices—substances meant for daily service rather than structural construction—might seem out of place. Yet, these elements are considered an integral part of completing the sanctuary and establishing its honor. It is not the way of royalty to enter a palace that is unlit and unperfumed, and this is certainly true for the Tabernacle, which was built to house the presence of God [הדר זקנים, דעת זקנים, בכור שור, חזקוני]. Furthermore, while the purpose of materials like gold or blue wool is self-evident, oil and spices have common daily uses, such as food or personal grooming. Therefore, their specific holy purposes had to be explicitly defined [קאסוטו].
Because these particular oils and spices were exceptionally rare and costly, they were not contributed by the general public, but rather by the tribal leaders [הכתב והקבלה, רלב״ג]. The oil required for the light was no ordinary commodity. It had to be pure, hand-pressed olive oil, completely free of sediment, designed to keep the menorah burning continuously [רש״י, מזרחי, שפתי חכמים, גור אריה]. This oil was designated not just for any lamp, but for the specific, central light of the sanctuary [משכיל לדוד, אבי עזר, דברי דוד]. While standard olive oil was plentiful and easily accessible for food, the pure first drop of the pressing was a treasure fit for royalty, necessitating a special, elevated contribution [העמק דבר, רלב״ג].
The donated fragrant materials served two distinct functions. First, they were used to craft the anointing oil, which sanctified the priests and the vessels of the Tabernacle [רש״י, רלב״ג, ביאור יש״ר]. Second, they were formulated into the incense, a substance whose very name denotes the raising of fragrant smoke and steam [רש״י]. This incense was not a voluntary offering but a permanent, strict requirement, burned consistently every morning and evening [רש״י, גור אריה].
The exact classification of these aromatic ingredients sparks discussion, particularly regarding the distinction between different types of fragrances. Some scholars differentiate them by their nature and use: one category includes inedible roots and medicinal herbs used exclusively for the incense, while the other features fragrant plants that could also flavor food, designated for the anointing oil [רמב״ן, רבנו בחיי, הכתב והקבלה, רשב״ם]. Another perspective suggests the distinction lies in their physical form, contrasting mixtures of milder substances with whole, distinct plants [העמק דבר]. However, the primary approach among commentators is that these terms are simply synonyms referring to the same class of aromatics [רש״י, טור הארוך, אבן עזרא הקצר], a view supported by ancient Aramaic translations that use a single word for both [רמב״ן, מיני תרגומא]. Some refine this by suggesting that the term for spice denotes the absolute finest, highest-quality materials within the broader family of aromatics [רמב״ן, ביאור יש״ר]. Because of this conceptual fluidity, the initial mention of spices is understood to apply broadly to both the anointing oil and the incense [אבן עזרא, רמב״ן], just as the initial mention of oil carries over to be used as the base for the fragrant anointing oil as well [בכור שור, חזקוני, פרדס יוסף].