Exodus 30:3
And thou shalt overlay it with pure gold, the top thereof, and the sides thereof round about, and the horns thereof; and thou shalt make unto it a crown of gold round about. And thou shalt overlay it with pure gold, the top thereof, and the sides thereof round about, and the horns thereof; and thou shalt make unto it a crown of gold round about.
The altar of incense was overlaid with pure gold on its top and on its sides round about and on its horns, and finished with a crown or rim of gold round about it. In the earthly sanctuary it stood in the holy place directly before the veil or curtain that separated that apartment from the ark in the most holy place. The same altar exists in reality in God's temple in heaven, in the holy place or first apartment entered after the first veil and before the second veil leading to the holy of holies, together with the candlestick with seven lamps and the table of shewbread. Its heavenly reality looks like purest gold and reflects the image of Christ, and with it belongs a golden censer seen by the ark covered on top and sides with purest gold.
Incense was burned upon the altar morning and evening, day and night continually, so that its fragrant cloud filled the sanctuary. Its rising fragrance ascended daily before God with the prayers of Israel. Its horns were touched with the blood of the sin offering, and it was sprinkled with blood on the Day of Atonement. The priest offering incense directed his prayer toward the unseen mercy-seat.
This represents God's people directing their prayers by faith to Christ, their Mediator before the mercy-seat in the heavenly sanctuary, and confidently claiming the benefits of His mediation though they cannot see Him. The incense rising from the altar with Israel's prayers represents Christ's merits and continual intercession, His perfect righteousness imputed to His people through faith. Only through this Mediator can sinners approach God and receive mercy and salvation. The altar represents worship ascending to God, but prayers, praise, confession, obedience, and thanksgiving are defiled by human corruption and are acceptable only when Christ gathers them and presents them with His blood and spotless righteousness to make them wholly acceptable, after which gracious answers come from God.
In heaven Jesus stands by the ark and in the first apartment, and as the saints' prayers come up to Him in faith He offers them to the Father with the smoke of the incense from the censer. The offering rises as a sweet fragrance like smoke of beautiful colors. It brings light and glory from the Father through Jesus upon those who prayed.