הלכה אויף שמות 30:7

To offer up incense twice daily, as it is said, “And Aaron shall burn thereon incense of sweet spices” (Ex. 30:7).

The commandment of burning the incense: That the priests were commanded to burn the incense of spices twice every day upon the golden altar, as it is stated (Exodus 30:7), “And Aharon will burn incense of spices each morning in his arranging, etc.” And in each and every year, it is a commandment upon them to make some of it so as to burn it, as we have said. And its making and the commandment [of burning] that is done with it every day is considered one commandment, since the end of the commandment of making it is only to burn it. And even though we find two passages of commandment between the making and the burning — as it is stated about its making in Parashat Ki Tissa (Exodus 30:34), “Take for yourself spices, etc.” and here it is written, “And Aharon will burn incense, etc.” — nonetheless, I have seen that the enumerators of the commandments count it all as one commandment, and there is no disagreement about this among them at all. But they do disagree about another matter in it — as Rambam, may his memory be blessed, counts the burning in the morning and in the evening as one commandment, but Ramban (at the end of Sefer HaMitzvot), may his memory be blessed, counts them as two. And his proofs are in his book.