Sforno on Leviticus 16:12/ספורנו על ויקרא ט״ז:י״ב

1ולקח מלא המחתה, as soon as the sin offering had been slaughtered and he had previously recited his confession so that his sins had been removed, he was now ready to face the “King,” (G’d) who would look upon him with favour. This is what was meant in verse 2 with the reference to the cloud by means of which G’d would manifest Himself. At that point it was appropriate to honour Him by presenting the incense, much as the incense would be offered daily after the presentation of the daily communal offering, תמיד both in the morning and in the evening. (compare Exodus 29,42 עולת תמיד לדורותיכם פתח אהל מועד אשר אועד לכם שמה, “a regular burnt offering throughout your generations at the entrance of the Tent of Meeting where I manifest Myself for you.”