The daily routine within the Tabernacle weaves together the physical light of the golden lamps and the fragrant smoke rising from the incense altar. Twice a day, in the morning and the late afternoon, the High Priest performs these two distinct yet deeply connected duties. Kindling the lamps requires the priest to light the wicks until the flame rises and burns entirely on its own [אבן עזרא, רש״י, מזרחי]. This afternoon lighting is closely paired with the burning of incense [ביאור שטיינזלץ].
Although one might assume the lamps are lit before the incense is offered, the actual order of service is reversed. Lighting the lamps is the final valid service of the day, meaning the incense must be offered first. The goal is that while the priest kindles the lamps, the incense placed on the altar shortly before should still be burning and filling the space with smoke [תורה תמימה]. The requirement to burn incense is a daily obligation divided into two equal parts. The priest offers half of the fixed amount in the morning while cleaning and preparing the lamps, and he offers the remaining half in the late afternoon [רש״י, מזרחי, שפתי חכמים].
Commentators offer different perspectives on why the incense and the lamps are so closely linked. A practical approach suggests that the pleasant fragrance of the incense serves to clear away the unpleasant smell of extinguished wicks and burnt oil that lingered in the Tabernacle [קאסוטו]. Conversely, a more spiritual approach highlights the unique nature of the evening incense. According to this view, the fragrance of the incense is stronger and more noticeable at the end of the day than in the morning. Furthermore, unlike animal sacrifices, which are brought to atone for sins and improper thoughts, the incense is entirely unrelated to sin. Instead, it is an expression of pure joy, making it highly favored and warmly accepted before God [רבנו בחיי].
This practice is an ongoing, daily obligation required throughout the entire year, permanently tied to the regular, communal sacrifices offered each day [אבן עזרא, חזקוני, קאסוטו].