출애굽기 30:20의 주석

בבאם אל אהל מועד WHEN THEY COME INTO THE APPOINTED TENT to burn incense in the morning and at evening, or to sprinkle of the blood of the bullock offered by the anointed High-Priest (Leviticus 4:5, 7) and of the he-goats offered as atonement for the sin of idolatry (all of which services were performed in the interior of the Sanctuary) (Zevachim 19b).

The incense, morning and afternoon. . . Rashi [mentions burning the incense because he] holds that there is no death penalty for merely entering [the Tent of Meeting without washing,] if they do not perform service. And so it says in Zevachim 19b, that the words “for Divine service” in our verse refer [also] to “Entering the Tent of Meeting.” (Nachalas Yaakov)

ירחצו מים, “they shall wash with water;” this has been repeated as they had to wash themselves both before going in or even when approaching the golden altar to offer incense.