Religious Use and Significance. Jehovah commanded Moses to prepare “a holy anointing oil” that contained olive oil and other ingredients. With it, Moses anointed the tabernacle, the ark of the testimony, the various sanctuary utensils, and its furniture. Moses also used it in anointing Aaron and his sons, to sanctify them as priests to Jehovah. (Ex 30:22-33; Le 8:10-12) Kings were anointed with oil, as when Samuel, anointing Saul, “took the flask of oil and poured it out upon his head.” (1Sa 10:1) A horn of oil was used when Solomon was anointed.​—1Ki 1:39.

Holy Anointing Oil and Incense. The first ointment mentioned in the Bible was the holy anointing oil used to sanctify the dedicated articles of the tabernacle and its priesthood. (Ex 30:25-30) Personal use of this special ointment was prohibited, under penalty of death. This law shows the sacredness attached to the tabernacle and its personnel.​—Ex 30:31-33.

Jehovah gave Moses the formula for the holy anointing oil. Only “the choicest perfumes” were to be used: myrrh, sweet cinnamon, sweet calamus, cassia, and the purest olive oil, and each in specified amounts. (Ex 30:22-24) Likewise, Jehovah gave the formula for the holy incense. It was not just a substance that would smolder and smoke; it was a special perfumed incense. (Ex 30:7; 40:27; Le 16:12; 2Ch 2:4; 13:10, 11) To make it, specific amounts of stacte drops, onycha, perfumed galbanum, and pure frankincense were used, God further describing it as “a spice mixture, the work of an ointment maker, salted, pure, something holy.” Some of the incense was finely powdered and was probably sifted to obtain a uniform product, suitable for its special use. Private use was a capital crime.​—Ex 30:34-38.

In making both the anointing oil and holy incense, fragrant balsam oil was used. (Ex 25:6; 35:8, 28) It seems reasonable to assume that the perfume agencies used in making the holy ointment were powdered and then cooked in the oil (compare Job 41:31), after which it was allowed to settle before the oil was drawn off and filtered.

Making the anointing oil and perfumed incense was not a matter of trial and error, for at the outset Jehovah said: “In the heart of everyone wise of heart I do put wisdom, that they may indeed make . . . the anointing oil and the perfumed incense for the sanctuary.” (Ex 31:6-11; 35:10-15; 37:29; 39:33, 38) Thereafter certain ones of the priests were delegated to be ointment makers for the compounding of these materials and also to take the oversight of the supply of such items. (1Ch 9:30; Nu 4:16) However, when Israel fell away from pure worship, Jehovah ceased to take pleasure in the making or using of these special ointments and incenses.​—Isa 1:13.