Sforno on Exodus 20:23/ספורנו על שמות כ׳:כ״ג

1ולא תעלה במעלות, even though I do not bother you to undertake all kinds of architecturally attractive structures in order for you to qualify for My making My residence among you, you must be extremely careful not to be disrespectful when approaching the top of My altar. [exposing of one’s flesh is considered a sign of disrespect. Ed.]