Albert Barnes Commentary Exodus 40:9-10

"And thou shalt take the anointing oil, and anoint the tabernacle, and all that is therein, and shalt hallow it, and all the furniture thereof: and it shall be holy. And thou shalt anoint the altar of burnt-offering, and all its vessels, and sanctify the altar: and the altar shall be most holy." — Exodus 40:9-10 (ASV)

Most holy - In (Exodus 40:9) the tabernacle and its utensils are said to be rendered holy by the anointing; the altar and its utensils are in (Exodus 40:10) said to be “most holy”. The difference does not express a higher degree of holiness: it is only used as a caution. The position of the altar exposed it to the chance of being touched by the people when they assembled in the court, while they were not permitted to enter the tabernacle. The tabernacle itself, with all that belonged to it, is called most holy in (Exodus 30:29).