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The Mishnah describes what is done with leftover Ketores from theprevious year. Since the Ketores that is offered on the Mizbe'ach must bebought from the present year's collection of Shekalim, the leftover Ketoresfrom the previous year may not be offered on the Mizbe'ach. What is done withthe leftover Ketores? The Mishnah describes the procedure through which theKedushah is removed from the old Ketores and transferred to money of theTerumas ha'Lishkah in such a way that the money is then used to buy back theKetores with money from the new year's Terumas ha'Lishkah.
The Tziddukim and the Perushim weredivided as to how the incense is offered on Yom Kippur (Yoma 53a): "Heshall place the incense upon the burning coals before God – he should notarrange them in place outside [of the Holy of Holies] and then enter, exceptthe Tziddukim who say that he should arrange it outside and then bring itin." In other words, the view of the Tziddukim is that the Kohen Gadoloffers the incense while he is still outside of the Holy of Holies, and onlythen does he enter with the censer. Unquestionably, this view regards theincense as a sort of screen that protects the Kohen and separates between himand the Divine Presence (as Rashbam explains). The halakha, on the other hand,stipulates that the Kohen offers the incense only after he enters. Clearly,then, the function of the incense is not to create a barrier.
This invites a scholarly intriguing theory regarding "The Tale of the Sadducee who Incorrectly Prepared the Yom Kippur Ketoret". by Dr Yonatan Feintuch