Charles Ellicott Commentary Exodus 30:32

"Upon the flesh of man shall it not be poured, neither shall ye make any like it, according to the composition thereof: it is holy, [and] it shall be holy unto you." — Exodus 30:32 (ASV)

Upon man’s flesh shall it not be poured — i.e., it is not to be in ordinary use as an unguent—a mere “man,” who is not a priest, is not to apply it to his private use. It is to be reserved altogether for holy purposes.

Neither shall ye make any other like it, after the composition of it — i.e., after the recipe given in Exodus 30:23-25. The ingredients might be used in unguents separately—they might even be so used when united in some different proportions from those laid down for the “holy ointment”—but in the proportions fixed for the holy oil they must have no secular employment.