The manga contains a god of the moon or something like that and is possibly the seme's friend who disappeared or fell of a cliff.
Seme become a worker in a sort of hotel that interacts with the other realm
he meets someone who looks like his friend who is now a god or moon spirit who has come down to the earth
In the room of the god, there's some sort of strong incense.

Any help would be appreciated

who needs drugs when you got yaoi

Sounds like Polar Night aka Midday Moon

Thank you so much, that is the one! Much appreciated!

who needs drugs when you got yaoi

I'm shocked how people easily remember the name of the manga, there are millions of them

Don’t believe in the me that believe in you, don’t believe in the you that believes in me, believe in yourself who believes in you!