– The sensory stimulation; as one of the 6 senses, it’s good to stimulate as many as possible at one time.
– It can represent the element of Air
– It’s motivational. You know how the smell of food cooking brings you to the kitchen? Similarly, incense brings you to the temple.
– It’s a sacrifice that doesn’t involve bloodshed. cf. Liber AL chI v59:
My incense is of resinous woods & gums; and there is no blood therein: because of my hair the trees of Eternity.
– You can tailor it for your specific ritual purpose. cf. Liber 777. And it’s not like there’s only ever one incense for a correspondence.
Finally, you can resort to herbal ‘cigarettes’ as a cheap way of utilizing what you already have in your kitchen pantry!