In the layout of the Tabernacle in the wilderness and the Temple in Jerusalem, the Holy of Holies represents the very presence of God, barred by a veil that prevents direct access. This veil symbolizes the separation from God, and only by passing behind it could one enter into His immediate presence. At the crucifixion of Jesus Christ, as recorded in Matthew 27:50-51, the veil was torn apart, signifying that a personal relationship with God can now be established. This access to the Holy of Holies, into God's presence, is crucial for transformation from glory to glory, emphasizing the importance of drawing near to Him. Without this closeness, there is little hope for spiritual growth or transformation, underscoring the need to seek God continually to nurture and maintain this vital relationship.

God told Israel that He would dwell in the Tabernacle, specifically in the Holy of Holies, a profound symbol of His presence. Inside the Holy of Holies, the most crucial piece of furniture was the Mercy Seat, a wooden chest overlaid with gold, its lid functioning as the seat. Stored within the chest, under the seat, were the two tablets of stone, symbolizing God sitting on His law, the foundation of His judgment. When a man sins, he separates himself from fellowship with God, no longer permitted to come into the Holy of Holies. To restore this broken relationship, on the Day of Atonement, once a year, the high priest entered the Holy of Holies to sprinkle the Mercy Seat with blood, showing that the blood covered the transgressions of God's law. Through this act, the redeemed were again in fellowship with Him. The law and the blood are essential for maintaining the correct relationship with God, with the law being permanent and the blood available to cover any transgression of it.

The Holy of Holies is introduced through Hebrews 9:1-9 as the innermost room of the tabernacle, separated from the outer sanctuary by a heavy veil. This room contained the golden censer, the Ark of the Covenant, the golden pot of manna, Aaron's rod that budded, the tablets of the covenant, and the cherubim of glory overshadowing the mercy seat. Both the tabernacle and temple, though places of worship, functioned as God's house, and the Holy of Holies specifically represented God's personal chamber. Access to this room was severely restricted: while ordinary priests ministered daily in the first room, only the high priest could enter the second room, the Holy of Holies, and even he could do so only once a year on the Day of Atonement, and never without blood offered for himself and for the errors of the people. This restriction signified, through the Holy Spirit, that the way into the Holiest of All had not yet been made manifest as long as the first tabernacle still stood. The entire arrangement served as a figure or shadow for that time, since the sacrifices offered could never make the worshiper perfect regarding conscience. The significance of the Holy of Holies is transformed by the work of Christ, as developed in Hebrews 10. This room symbolized not only God's personal dwelling but also a courtroom, the place from which He judged mankind. The veil separating the outer room from the Holy of Holies carried great importance because it represented the barrier between mankind and direct access to God. When Christ died, this veil was torn from top to bottom, signifying that access into the true Holy of Holies was now opened. Hebrews 10:19-20 explains that believers now have boldness to enter the Holiest by the blood of Jesus, through a new and living way which He consecrated through the veil, that is, through His flesh. The tearing of the veil while Christ was still in human flesh demonstrates that it was the giving up of His life that brought about this opening, granting believers direct entrance. This transformation carries a call to action rather than passive assurance: believers are urged to draw near with a true heart in full assurance of faith, having hearts sprinkled from an evil conscience and bodies washed with pure water, echoing the priestly washing at the laver before entering the first room. Rather than remaining outside or shrinking back, Christians are invited to approach God's throne directly, without the mediation of an earthly priesthood, because Christ now serves as High Priest over God's house, acting as advocate and representative before the Father. This access into the Holy of Holies stands as one of Paul's central appeals against spiritual drifting, showing that nothing hinders believers from approaching the fullness of divine power, mercy, and instruction if they are willing to draw near rather than draw back.