Charles Ellicott Commentary Exodus 40:19

"And he spread the tent over the tabernacle, and put the covering of the tent above upon it; as Jehovah commanded Moses." — Exodus 40:19 (ASV)

He spread abroad the tent over the tabernacle. —Erected, that is, the wooden framework, with the covering of goats' hair, which formed the true tent (’ ohel), and so roofed in the Tabernacle (mishkan).

Put the covering ... above upon it. —“The covering” (miksêh) is the outer protection of rams' skins and seals' skins. .