Albert Barnes Commentary Ezekiel 43:17

"And the ledge shall be fourteen [cubits] long by fourteen broad in the four sides thereof; and the border about it shall be half a cubit; and the bottom thereof shall be a cubit round about; and the steps thereof shall look toward the east." — Ezekiel 43:17 (ASV)

The settle — The “lower settle” (L), projecting beyond the “upper settle” (M) one cubit on every side.

His stairs — Jewish tradition says that the approach to the altar was by an inclined plane, because to go up by steps was forbidden (Exodus 20:26).

The number “twelve” was symbolic of the twelve tribes, “four,” of the earth; “sixteen” is the square of “four,” and “fourteen” the double of “seven,” the number of the covenant, as being composed of “three,” the number of God, and of “four,” the number of the world. Thus, we have in the altar a special instance of Hebrew symbolism.