Charles Ellicott Commentary Exodus 37:25-28

"And he made the altar of incense of acacia wood: a cubit was the length thereof, and a cubit the breadth thereof, foursquare; and two cubits was the height thereof; the horns thereof were of one piece with it. And he overlaid it with pure gold, the top thereof, and the sides thereof round about, and the horns of it: and he made unto it a crown of gold round about. And he made for it two golden rings under the crown thereof, upon the two ribs thereof, upon the two sides of it, for places for staves wherewith to bear it. And he made the staves of acacia wood, and overlaid them with gold." — Exodus 37:25-28 (ASV)

And he made ... — The order of the instructions given on Mount Sinai is here departed from. In them the directions for the altar of incense were separated off from those concerning the table of shewbread and the golden candlestick. Here the construction of the three pieces of furniture belonging to the Holy Place is given consecutively. The present passage corresponds with Exodus 37:1-5 and Exodus 30:1, with which it is in the closest agreement.