Musar su Proverbi 27:9

And a man is obligated to think thoughts that will bring up proper and coherent advice for this fellow. And this is one of the main types of acts of lovingkindness, as it is stated (Proverbs 27:9), “Oil and incense gladden the heart, and the sweetness of a friend is better than one’s own counsel.”

I have already given a reason for the importance and nature of the incense offering earlier. Rekanati comments on this as follows: "Incense is an allusion to the attribute of Justice, as we know from Deut. 33,10: ישימו קטורה באפיך וכליל על מזבחך, 'They place incense (on the Golden Altar) when You are angry, and total offferings on Your (copper) Altar.' Aaron did this and succeeded in arresting the plague that was consuming the lives of the Israelites (Numbers 17,12-14). We know from Psalms 45,14 that Aaron offered that incense on the Golden Altar: ממשבצות זהב לבושה. To assure the effectiveness of such an offering of incense he had to concentrate on the Ineffable Name while doing so, wishing the incense to become ריח ניחוח, a fragrance pleasing to G–d. We also have a tradition based on Proverbs 27,9: "Oil and incense gladdens the heart." This is because the incense offering as a rule, does not represent an effort to achieve forgiveness for some sin committed, but is an expression of man trying to place a crown on the head of its rightful owner, G–d in this instance. It is an attempt to insure that G–d relates to us in a constantly happy frame of mind. The emanation מלכות is regarded as the heart, לב, of heaven. The Torah writes in Exodus 30,8: "When Aaron lights up the lamps he shall burn it, an incense offering before the Lord." It is interesting that the offering up of the incense offering is made dependent on the performance of the lighting-up ceremony of the candlestick. This is in order to achieve the mystical union with the emanations representing the בנין. We have pointed out in our commentary on פרשת תרומה that the candlestick with its seven lamps symbolised the process of creation, or בנין. At the same time it symbolised the original light which illuminated the universe during the first seven days of its existence, as I demonstrated when I described how everything in connection with the construction of the Tabernacle was a re-enactment of the work of creation. Aaron was the rehabilitation of Adam. All existence is bound up with this תקון, rehabilitation. The incense offering is the clearest indication that the rehabilitation has indeed been completed. The lighting of the candlestick symbolises that the rehabilitation will endure, i.e. that the universe will endure, that the seven days of creation have been found justified.