Rashi on Leviticus 16:12/רש"י על ויקרא ט״ז:י״ב

1מעל המזבח FROM OFF THE ALTAR — i. e. the outer altar (that was in the fore-court) (Yoma 45b).

2מלפני ה׳ FROM BEFORE THE LORD — from that side of the altar which was before the entrance — that is, the west side (cf. Yoma 45b.)

3דקה [AND HIS HANDS FULL OF INCENSE OF AROMATICS] FINE — Why is it stated that it shall be fine? Was not all incense fine, for so it is said, (Exodus 30:36) "And thou shall rub some of it very fine” - ? But it is intended to teach that it (the incense used on the Day of Atonement) was to be of the very finest powder, for on the Eve of the Day of Atonement it (the ordinary incense) was put again into the mortar in order that it should be again beaten into a finer powder. (Sifra, Acharei Mot, Chapter 3 8-9; Keritot 6b; Yoma 45a).