Charles Ellicott Commentary Exodus 20:26

"Neither shalt thou go up by steps unto mine altar, that thy nakedness be not uncovered thereon." — Exodus 20:26 (ASV)

Neither shalt thou go up by steps unto mine altar. —When the dress of the priests had been so arranged that no exposure of the person was possible (verses 42, 43), this precept became unnecessary. Thus it would seem that Solomon’s altar had steps (Compare 2 Chronicles 4:1 with Ezekiel 43:17).