Komentarz do Wyjścia 20:23

ולא תעלה במעלות AND THOU SHALT NOT GO UP BY STEPS [TO MY ALTAR] — When thou buildest an ascent to the altar thou shalt not construct it of steps, échelons in old French, but it shall be even (i. e. the surface shall be unbroken) and sloping (cf. Rashi on Exodus 27:5).

NEITHER SHALT THOU GO UP BY STEPS UNTO MINE ALTAR. Because He began the commandment of the altar, He therefore completed it and did not postpone it until He would command about the subject of the sacrifices in Torath Kohanim⁵⁹⁰Literally: “Law of the Priests.” Generally, it is another name for the Book of Leviticus. This is proof to the words of the Sages,⁵⁹¹Mentioned above in Verse 21, that the altars referred to here are those of the Tabernacle and the Sanctuary. Now since these altars were ascended by a ramp connecting them with the ground, this verse, which states that the altar should not be ascended by steps, fits in with the general subject. But if it is as Ibn Ezra wrote, (mentioned here in the text above, Verse 22), that the altar of stone referred to here was the altar of the covenant made at Mount Sinai the present verse does not fit in here because that altar had no ramp. which are not really in need of defense.
The reason for [the prohibition against ascending the altar with] steps is that the fear of the altar and its enhancement is for the glory of G-d. Each of G-d’s commandments has many reasons, there being many benefits in each for body and soul.
Mishpatim

ולא תעלה במעלות, even though I do not bother you to undertake all kinds of architecturally attractive structures in order for you to qualify for My making My residence among you, you must be extremely careful not to be disrespectful when approaching the top of My altar. [exposing of one’s flesh is considered a sign of disrespect. Ed.]