레위기 16:12의 주석

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].

'מעל המזבח מלפני ה, “off the altar before the Lord;” which is the altar that is described here as being “before the Lord?” According to the prefix letter מ in front of the word מעל, this is the copper altar in front of the Temple, only part of which is directly in front of the entrance of the Temple/Tabernacle.

מלפני ה׳ FROM BEFORE THE LORD — from that side of the altar which was before the entrance — that is, the west side (cf. Yoma 45b.)

דקה [AND HIS HANDS FULL OF INCENSE OF AROMATICS] FINE — Why is it stated that it shall be fine? Was not all incense fine, for so it is said, (Exodus 30:36) "And thou shall rub some of it very fine” - ? But it is intended to teach that it (the incense used on the Day of Atonement) was to be of the very finest powder, for on the Eve of the Day of Atonement it (the ordinary incense) was put again into the mortar in order that it should be again beaten into a finer powder. (Sifra, Acharei Mot, Chapter 3 8-9; Keritot 6b; Yoma 45a).