Rashi on Leviticus
'לפני ה [AND HE SHALL SPRINKLE …] BEFORE THE LORD — in the direction of the Holy of Holies (cf. Sifra, Metzora, Chapter 3 9).
Siftei Chakhamim
Toward the Holy of Holies. Because now he is not lacking atonement and it is permitted for him to go to the Courtyard and within. Furthermore, this sprinkling is not at the Nicanor Gate, and so perforce this expression “before Hashem” means opposite the Holy of Holies.
Chizkuni
וטבל הכהן, “the priest would dip, etc.” from the oil,” the word מן השמן used here mans “into the oil.” We could have expected the Torah to have written בשמן instead.