The Literal Commandment
You shall speak to the sons of Israel, saying, 'This shall be a holy anointing oil to Me throughout your generations. (Exodus 30:31)
Earlier in chapter 30, G-d commands a specific mixture of spices to be created for anointing the tent of meeting, the ark of the testimony, and the other furniture and utensils of the tabernacle. This verse indicates the commandment is an ongoing and perpetual commandment.
While Scripture says the creation of the oil shall be "the work of a perfumer" (Exodus 30:25) it does not specify a male or female perfumer nor does it specify that a Levitical priest should create it.
Messiah Says
Messiah implicitly affirmed this commandment when He spoke about the Law:
"Do not think that I came to abolish the Law or the Prophets; I did not come to abolish but to fulfill. For truly I say to you, until heaven and earth pass away, not the smallest letter or stroke shall pass from the Law until all is accomplished. Whoever then annuls one of the least of these commandments, and teaches others to do the same, shall be called least in the kingdom of heaven; but whoever keeps and teaches them, he shall be called great in the kingdom of heaven. (Matthew 5:17-19)
Pictures of Messiah
All of the furnishings in the tabernacle pictured Messiah. Oil symbolizes the Holy Spirit. Oil anointing the furnishings is symbolic of G-d's anointing of the Holy Spirit upon the flesh of Messiah. (John 1:32)
How Messiah Fulfilled
We know that Messiah did not violate this commandment in any way since He did not sin (Hebrews 4:15).
Traditional Observance
Traditional observance of this commandment is the literal activity of grinding the spices and mixing them with oil in the appropriate proportions.
Other Notes
The details of the commandment regarding the anointing oil are found in verses 23-33:
Take also for yourself the finest of spices: of flowing myrrh five hundred shekels, and of fragrant cinnamon half as much, two hundred and fifty, and of fragrant cane two hundred and fifty, and of cassia five hundred, according to the shekel of the sanctuary, and of olive oil a hin.
You shall make of these a holy anointing oil, a perfume mixture, the work of a perfumer; it shall be a holy anointing oil. With it you shall anoint the tent of meeting and the ark of the testimony, and the table and all its utensils, and the lampstand and its utensils, and the altar of incense, and the altar of burnt offering and all its utensils, and the laver and its stand. You shall also consecrate them, that they may be most holy; whatever touches them shall be holy. You shall anoint Aaron and his sons, and consecrate them, that they may minister as priests to Me.
You shall speak to the sons of Israel, saying, 'This shall be a holy anointing oil to Me throughout your generations. 'It shall not be poured on anyone's body, nor shall you make any like it in the same proportions; it is holy, and it shall be holy to you. Whoever shall mix any like it or whoever puts any of it on a layman shall be cut off from his people.'" (Exodus 30:23-33)
While this commandment is associated with the Temple/Tabernacle, technically speaking, the anointing oil can be prepared even in its absence.
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