Or HaChaim on Exodus 30:1/אור החיים על שמות ל׳:א׳

1 ועשית מזבח מקטר קטורת, "You shall construct an altar for offering up incense, etc. I have already explained (Exodus 25,9) why the construction of this altar was mentioned last. The reason for the word תעשה (in addition to the directive "you shall make"), is to prevent something which Solomon did when he had no acacia wood and constructed the altar for incense completely out of gold.