Ezekiel 43:17

“And the settle shall be fourteen long by fourteen wide in its four sides. And the border about it shall be half a cubit, and its bosom shall be a cubit about, and its steps shall look towards the east.”

The next stage down, the ‘higher settle', was to be fourteen cubits by fourteen. There would be a one cubit surround with a half cubit rim. Thus the next step down was sixteen cubits, but this is not mentioned. This draws attention to the measurements of the top two sections, twelve by twelve representing the official number of the tribes of Israel, fourteen by fourteen representing twice seven, intensified divine perfection. The main interest of the ancients in numbers was in their significance.

There were to be steps up to the altar. Previously steps had been forbidden (Exodus 20:24), but they were essential with an altar of this size. The stepped shape of the altar and the steps leading up to it were both an indication that the altar was the means by which they reached heavenward.

The Altar Is To Be Built and Sanctified (Ezekiel 43:18).

Instructions were now given for the building and cleansing of the earthly altar. The very fact that an altar was to be built was indirect confirmation of God's willingness for them to build a new temple for themselves, although actually, as long as they had an altar, worship could function without a temple, as Ezra 3:2 makes clear. Thus it was not the direct equivalent of a command to build the temple. The first essential was that man should have his approach to God made possible by the shedding of blood, and that required an altar. But by making it according to the pattern of the heavenly altar they ensured its spiritual connection with the heavenly temple. An earthly temple could follow.