John Calvin Commentary Leviticus 16:12

"and he shall take a censer full of coals of fire from off the altar before Jehovah, and his hands full of sweet incense beaten small, and bring it within the veil:" — Leviticus 16:12 (ASV)

And he shall take a censer full. Before he takes the blood into the sanctuary, (the priest) is commanded to offer incense. As we have seen, there was an altar of incense on which the priest burned it, but that was outside the veil. Now, however, he is ordered to go within the veil to make²⁴⁶ an incense-offering in the very Holy of Holies.

It is worth noting that it is said the cloud of incense should cover the mercy seat, so that the priest would not die. For by this sign, it was shown how formidable God’s majesty is—the sight of which is fatal even to the priest. This was so that all might learn to tremble at it and prostrate themselves as suppliants before Him, and also so that all audacity and temerity might be repressed.

However, it is uncertain whether he killed the bullock for himself and the goat for the people at the same time, or whether, after he had sprinkled the sanctuary with his own offering, he killed the goat separately. Moses indeed seems to indicate this distinct order in the words he uses, for after speaking of the first sprinkling, he immediately adds, “Then shall he kill the goat of the sin-offering:” But since the narrative of Moses is not always consecutive, and it is a matter of little importance, let the reader choose what he prefers.

²⁴⁶ “Pour faire ce perfum exquis et solennel:” to make the exquisite and solemn incense-offering. — :” to make the exquisite and solemn incense-offering. — Fr..