And thou shalt hang up the vail under the taches, that thou mayest bring in thither within the vail the ark of the testimony: and the vail shall divide unto you between the holy place and the {l} most holy.

(l) In which only the high priest entered and only once a year.

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?

Matthew Henry's Whole Bible Commentary

Verses 31-37

Two veils are here ordered to be made, 1. One for a partition between the holy place and the most holy, which not only forbade any to enter, but forbade them so much as to look into the holiest of all, v. 31, 33. Under that dispensation, divine grace was veiled, but now we behold it with open face, 2 Co. 3:18. The apostle tells us (Heb. 9:8, 9) what was the meaning of this veil; it intimated 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 concealed till they were brought to light by the gospel, which was therefore signified by the rending of this veil at the death of Christ, Mt. 27:51. We have not boldness to enter into the holiest, in all acts of devotion, by the blood of Jesus, yet such as obliges us to a holy reverence and a humble sense of our distance. 2. Another veil was for the outer door of the tabernacle, v. 36, 37. Through this first veil the priests went in every day to minister in the holy place, but not the people, Heb. 9:6. This veil, which was all the defence the tabernacle had against thieves and robbers, might easily be broken through, for it could be neither locked nor barred, and the abundance of wealth in the tabernacle, one would think, might be a temptation; but by leaving it thus exposed, (1.) The priests and Levites would be so much the more obliged to keep a strict watch upon it, and, (2.) God would show his care of his church on earth, though it is weak and defenceless, and continually exposed. 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.