And thou shalt put the mercy seat upon the ark of the testimony in the most holy place.

Matthew Henry's Concise Commentary

26:31-37 A vail, or curtain, separated the holy place from the most holy place. It was hung upon pillars. This vail was for a partition between the holy place and the most holy; which forbade any to look into the holiest of all. The apostle tells what was the meaning of this vail, Heb 9:8. That the ceremonial law could not make the comers thereunto perfect, nor would the observance of it bring men to heaven; the way into the holiest of all was not made manifest, while the first tabernacle was standing. Life and immortality lay hidden till they were brought to light by the gospel; which was signified by the rending of this vail at the death of Christ, Mt 27:51. We have now boldness to enter into the holiest, in all acts of worship, by the blood of Jesus; yet such as obliges us to holy reverence. Another vail was for the outer door of the tabernacle. This vail was all the defence the tabernacle had. God takes care of his church on earth. A curtain shall be, if God please to make it so, as strong a defence to his house, as gates of brass and bars of iron. With this typical description of Christ and his church before us, what is our judgment of these matters? Do we see any glory in the person of Christ? any excellence in his character? any thing precious in his salvation? or any wisdom in the doctrine of the cross? Will our religion bear examination? and are we more careful to approve our hearts to God than our characters toward men?