The incense altar stood within the Tabernacle as a relatively small, narrow structure, resembling a pillar about three feet high. Yet, despite its modest size, its exact dimensions and central placement between the Table and the Menorah carried profound significance [אבן עזרא הקצר, ביאור שטיינזלץ]. The primary approach among commentators is that the measurement used for this altar was not the standard cubit, but rather a smaller unit specifically designated for sacred vessels, measuring five handbreadths [מלבי״ם, ביאור ישר, רש״ר הירש]. With a height of two such cubits, the altar stood slightly taller than the nearby Table and perhaps even the Menorah. This specific elevation aligned perfectly with the height of the cherubim's wings spread upward over the Ark of the Covenant [אבן עזרא].
The requirement for the altar to be perfectly square might seem obvious given that its length and width were identical. However, this instruction served as a strict legal condition. While a slight deviation in the actual measurements of length or width would not render the altar unfit for use, the precise square shape was an absolute necessity that could not be compromised [ברכת אשר על התורה]. At the top of the altar were protruding horns, much like those on the large outdoor altar used for burnt offerings [קאסוטו, ביאור שטיינזלץ, העמק דבר]. These horns were not crafted as separate pieces and attached later; rather, they were carved as a direct, seamless continuation of the wooden boards that formed the altar's walls [קאסוטו, ביאור שטיינזלץ]. Furthermore, the height of these horns was not an addition to the altar but was included within its total two-cubit measurement [מלבי״ם, ביאור שטיינזלץ].
When Moses was shown the heavenly blueprint of the altar, he understood that while it required horns, it did not need a base or a surrounding ledge like the outdoor altar. This was because the incense altar was never used for pouring liquid offerings, nor was there any ritual need to walk around it [העמק דבר]. Conceptually, the entire structure was viewed as a single horn reaching upward toward the heavens [רש״ר הירש]. The four distinct horns at its corners symbolized the four foundational elements that make up all physical matter in the world. Positioned directly opposite the Ark, the altar served as a quiet reminder of human fragility, pointing to the reality that the physical body will eventually break down into its base elements. As the fragrant smoke of the incense drifted upward, it inspired thoughts of the soul's ultimate journey, ascending back to its divine source and returning to God upon leaving the body [רלב״ג].