Commentaries:
Barnes' Notes
Before God - In the temple, where God dwelt by the symbols of His presence. The temple was regarded by the Jews as the "house" or dwelling of God; and in the "first" temple there was, in the most holy place, a "cloud" called the Shechinah, or a visible sign of the presence of God. It was thus "before God" that Zechariah offered incense.
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