Charles Ellicott Commentary Exodus 40:9

"And thou shalt take the anointing oil, and anoint the tabernacle, and all that is therein, and shalt hallow it, and all the furniture thereof: and it shall be holy." — Exodus 40:9 (ASV)

The anointing oil. —Directions for the composition of the oil had already been given (Exodus 30:23–25); and at the same time it had been ordered that the Tabernacle, the ark, the table, the candlestick, the two altars, the laver, and the various vessels of the sanctuary, should be consecrated by anointing them (Exodus 30:26–29).