Whosoever shall make like unto that, to smell thereto, shall even be cut off from his people.

Scofield Reference Notes

[3] smell

What is condemned here is making worship a mere pleasure to the natural man, whether sensuous, as in beautiful music to please the ear, or eloquence, merely to give delight to the natural mind. (Cf) Jn 4:23,24.

Matthew Henry's Concise Commentary

30:22-38 Directions are here given for making the holy anointing oil, and the incense to be used in the service of the tabernacle. To show the excellency of holiness, there was this spiced oil in the tabernacle, which was grateful to the sight and to the smell. Christ's name is as ointment poured forth, So 1:3, and the good name of Christians is like precious ointment, Ec 7:1. The incense burned upon the golden altar was prepared of sweet spices. When it was used, it was to be beaten very small; thus it pleased the Lord to bruise the Redeemer, when he offered himself for a sacrifice of a sweet-smelling savour. The like should not be made for any common use. Thus God would keep in the people's minds reverence for his own services, and teach us not to profane or abuse any thing whereby God makes himself known. It is a great affront to God to jest with sacred things, and to make sport with his word and ordinances. It is most dangerous and fatal to use professions of the gospel of Christ to forward wordly interests.