Midrash sobre Êxodo 27:1

And thou shalt make the altar of acacia-wood (Exod. 27:1). The Holy One, blessed be He, said to Moses: Tell them to erect an altar for burnt offerings so that it may atone for the sins of My sons. I made an agreement with Abraham their father that if his sons sinned, I would forgive them because of their sacrifices, as it is said: And he said unto him: “Take me a heifer of three years old, and a she-goat of three years old (Gen. 15:9). What do the letters in the Hebrew word mizbeah (“altar”) stand for? The mem stands for mehilah (“pardon”), the zayin stands for zekhut (“merit”), the bet for berakhah (“blessing”), and the het for hayyim (“life”). The burnt offering (ha’oleh) ascended on your account. Thus Solomon said: Who is this that cometh (oleh) up out of the wilderness? (Song 3:6). Boards of acacia-wood standing. These were used because of the merit of Abraham, as it is said: And He stood by them under the tree, and they did eat (Gen. 18:8).