Hebrews 9:3 - Joseph Benson’s Commentary on the Old and New Testaments

And after the second veil That is, with respect to them who entered into the tabernacle; for they were to pass through the whole length of the first part before they came to this: nor was there any other way of entering into it. This veil divided the holy place from the most holy, as the first veil did the holy place from the courts; and they are both here called veils, because by the first, the people were hindered from entering or even looking into the first part of the tabernacle, into which the priests entered daily; and by the second, the priests who performed services in the holy place were prohibited from entering, or even looking into the most holy. The tabernacle which is called the holiest of all “This represented heaven, not only because in it the glory of the Lord, or visible symbol of his presence, rested between the cherubim, whereby the angelical hosts, surrounding the throne of God in heaven, were typified, but because this tabernacle was hidden from the eyes of all who frequented the outward tabernacle; even as heaven, the habitation of God, is hidden by the veil of their flesh from the eyes of all who live on the earth.”