Comentario sobre Levítico 16:12

מעל המזבח FROM OFF THE ALTAR — i. e. the outer altar (that was in the fore-court) (Yoma 45b).

ולקח מלא המחתה, as soon as the sin offering had been slaughtered and he had previously recited his confession so that his sins had been removed, he was now ready to face the “King,” (G’d) who would look upon him with favour. This is what was meant in verse 2 with the reference to the cloud by means of which G’d would manifest Himself. At that point it was appropriate to honour Him by presenting the incense, much as the incense would be offered daily after the presentation of the daily communal offering, תמיד both in the morning and in the evening. (compare Exodus 29,42 עולת תמיד לדורותיכם פתח אהל מועד אשר אועד לכם שמה, “a regular burnt offering throughout your generations at the entrance of the Tent of Meeting where I manifest Myself for you.”

The outer [one]. Because it is written “From atop the altar, which is before Adonoy,” and Rashi explains, “From the side [of the altar that is] before the entrance [to the Sanctuary], and that is before Adonoy.” Perforce, this must be the outer altar, because if it is the inner altar, how can it say “before Adonoy,” which implies the side [of the altar] that is before Hashem? The entire inner altar is before Hashem! Rather, it is the outer altar, whose western side is opposite the eastern side of the Temple, where the Temple entrance is located, and which is called before [Hashem].