John Gill Commentary Exodus 30:38

"Whosoever shall make like unto that, to smell thereof, he shall be cut off from his people." — Exodus 30:38 (ASV)

Whosoever shall make like unto that, to smell thereto ,
&c.] A man might make a perfume of the same ingredients, and of the same weight, and exactly like it, but not to burn for his own delight and pleasure; but if he made it and sold it to the congregation, as Jarchi observes, he was not guilty; but if it was for his own private use and pleasure, then he

shall even be cut off from his people; (See Gill on Exodus 30:33).