It must not be used to anoint an ordinary man, and you must not make anything like it with the same formula. It is holy, and it must be holy to you.
Directions are here given for the composition of the holy anointing oil and the incense that were to be used in the service of the tabernacle; with these God was to be honoured, and therefore he would appoint the making of them; for nothing comes to God but what comes from him. 1.
Commenting on Exodus 30:22-38
Upon man's flesh shall it not be poured,.... That is, not upon common men, or on men's flesh in common, as was usual at feasts and entertainments in the eastern countries, see Psa 23:5 but this was not to be used on such occasions, otherwise it was poured on the flesh of some men, as Aaron and his sons, on whose head it was poured...
Upon man's flesh shall it not be poured, neither shall ye make [any other] like it, after the composition of it: it [is] holy, [and] it shall be holy unto you. (p) Neither at their burials nor otherwise.