Expositor's Bible Commentary Commentary Hebrews 9:3

"And after the second veil, the tabernacle which is called the Holy of holies;" — Hebrews 9:3 (ASV)

Then there was a “second curtain” (cf. Exodus 26:31–33; 36:35–36; Leviticus 24:3); it is called the “second” to distinguish it from the curtain between the outer court and the Holy Place (Exodus 26:36–37; Exodus 36:37–38). Behind this curtain was a tent called the “Most Holy Place,” the very special place where God dwelt between the cherubim. As the author will presently emphasize, it was never to be entered by anyone other than the high priest, and by him only on the Day of Atonement.