John Gill 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)

And he spread abroad the tent over the tabernacle
Which were curtains of goats' hair:

and put the covering of the tent above upon it ;
which was of rams' skins died red, and over that another covering of badgers' skins:

as the Lord commanded Moses ;
(Exodus 26:7Exodus 26:14) .