שמות, פרק ל״א, פסוק י״א

The preparation of the Tabernacle and its furnishings concludes with the creation of two unique elements that engage the sense of smell and the act of anointing. Producing these materials was not merely a technical task, but a complex, independent art form [ביאור שטיינזלץ]. The first element is the anointing oil, designed to anoint and sanctify the vessels of the Tabernacle as well as the people serving in the sacred space [שד״ל]. Following this is the spice incense. Both are designated for holy purposes, which the primary approach among commentators understands simply as being crafted specifically for sacred use.

A discussion arises regarding whether this designation of holiness applies equally to both items or exclusively to the incense. Some explain that it refers specifically to the incense, since it is intended to be burned inside the sanctuary building, which is already a holy place [רש״י]. The reason this designation does not apply to the anointing oil lies in its fundamental purpose. The oil is designed to sanctify other objects and people. If the instruction referred to the oil, it would have been framed around the active process of making things holy. Instead, the phrasing implies bringing an item into a space that is already holy, which perfectly describes the incense being brought into the sanctuary [גור אריה, שפתי חכמים]. Furthermore, while the anointing oil is applied to the entire Tabernacle and all its vessels, the incense is reserved strictly for the inner sanctuary [מזרחי].

The anointing oil and the incense share a unique characteristic: their holiness applies to their actual physical composition. Unlike the other items in the Tabernacle, which are not forbidden for everyday use until they are actively dedicated, the very formula of the oil and incense is exclusively reserved for God. The mere act of creating them according to this specific recipe renders them holy, and an ordinary person is strictly forbidden from duplicating them [אור החיים]. Although the raw materials were initially given to Moses, he transferred them to the community so that skilled artisans could prepare them specifically for the sacred needs of the public [פרדס יוסף].

The instructions conclude with a firm directive to do exactly as commanded. This emphasis teaches that there can be no deviation from the precise orders given by God. From this, a legal principle is derived: a person cannot offer voluntary incense on their own initiative; only the explicitly commanded incense is permitted [תורה תמימה]. Finally, even though all the tasks involved in building the Tabernacle are deeply sacred, the holiness of the Sabbath ultimately overrides them, and one must never violate the Sabbath day even to perform this holy work [ביאור שטיינזלץ].