And after the second veil - There were two "veils" to the tabernacle. The one which is described in Exodus 26:36-37, was called "the hanging for the door of the tent," and was made of "blue, and purple, and scarlet, and fine twined linen," and was suspended on five pillars of shittim-wood, overlaid with gold. This answered for a door to the whole tabernacle. The second or inner veil, here referred to, divided the holy from the most holy place. This is described in Exodus 26:31-33. It was made of the same materials as the other, though it would seem in a more costly manner, and with more embroidered work. On this veil the figures of the cherubim were curiously wrought. The design of this veil was to separate the holy from the most holy place; and in regard to its symbolical meaning we can be at no loss, for the apostle Paul has himself explained it in this chapter; see notes on Hebrews 9:8-14. "The tabernacle." That is, the inner tabernacle; or what more properly was called the tabernacle. The name was given to either of the two rooms into which it was divided, or to the whole structure.
Which is called the Holiest of all - It was called "the Most Holy place;" "the Holy of Holies;" or "the Holiest of all." It was so called because the symbol of the divine presence - the "Shekinah" - dwelt there between the Cherubim.

And after the second veil - The first veil, of which the apostle has not yet spoken, was at the entrance of the holy place, and separated the temple from the court, and prevented the people, and even the Levites, from seeing what was in the holy place.
The second veil, of which the apostle speaks here, separated the holy place from the holy of holies.
The tabernacle, which is called the Holiest of all - That is, that part of the tabernacle which is called the holy of holies.

And after (b) the second veil, the tabernacle which is called the (c) Holiest of all;
(b) He calls it the second veil, not because there were two veils, but because it was behind the sanctuary or the first tabernacle.
(c) The holiest sanctuary.

And after the second vail,.... Were there more vails than one? the Scripture speaks but of one, Exodus 26:31 there was indeed an hanging for the door of the tent, but that is not called a vail; nor was there more than one vail in the tabernacle, nor in the temple of Solomon; but in the second temple, under which the apostle lived, there were two vails, which divided between the holy place, and the holy of holies; and the innermost of these the apostle means: and so the Jewish writers (r) constantly affirm, that there were two vails between the said places, and that two new ones were made every year (s). So on the day of atonement, when the high priest went into the most holy place, with the incense, it is said (t), that
"he walked in the temple till he came between , "the two vails", which divide between the holy, and holy of holies, and there was the space of a cubit between them.''
The reason of these two vails may be seen in the account Maimonides gives of this matter (u):
"in the first temple there was a wall which divided between the holy, and holy of holies, the thickness of a cubit; but when they built the second temple, it was doubted by them, whether the thickness of the wall was of the measure of the holy place, or of the measure of the holy of holies; wherefore they made the holy of holies twenty cubits complete, and the holy place forty cubits complete, and they left the space of a cubit between the holy, and the holy of holies; and they did not build a wall in the second temple, but they made , "two vails", one on the side of the holy of holies, and the other on the side of the holy place, and between them a cubit answerable to the thickness of the wall, which was in the first temple; but in the first temple there was but one vail only, as it is said, Exodus 26:33 and the vail shall divide unto you, &c.''
And to this account other Jewish writers (w) agree; and the space between the two vails is called by them (x), from the trouble and perplexity this affair gave them. This vail, or vails, might represent the sin of man, which separates between God and men, excludes from heaven; but is removed by the death of Christ, when the vail was rent in twain; so that now there is an open way to heaven; Christ has entered into it by his own blood; and saints have boldness to enter there by faith and hope now, and shall hereafter personally enter into it: or else this vail may signify the ceremonial law, which separated between Jew and Gentile, and is abolished by the death of Christ: or rather it was typical of the flesh, or human nature of Christ, called the vail of his flesh, Hebrews 10:20. Now within this second vail was
the tabernacle, or that part of it, the second part,
which is called the holiest of all; which was either typical of Christ, who is called the most Holy, Daniel 9:24 he being so in both natures, divine and human; or of heaven, for the holy places, made with hands, were figures of heaven, Hebrews 9:24 for its holiness, it being the habitation of the holy God, holy angels, and spirits of just men made perfect; and for its invisibility, and the unseen things which faith and hope, which enter within the vail, are the evidence of; and for the things that are in it, typified by the following ones.
(r) T. Bab. Yoma, fol. 54. 1. & Cetubot, fol. 106. 1. Vid. Philo de Vita Mosis, l. 3. p. 667. (s) Misn. Shekalim, c. 8. sect. 5. Maimon. Cele Hamikdash, c. 7. sect. 16. (t) Misna Yoma, c. 5. sect. 1. Vid. Bereshit Rabba, sect. 10. fol. 8. 3. (u) Hilchot Beth Habbechira, c. 4. sect. 2. (w) Gloss. & Tosephot in T. Bab. Yoma, fol. 51. 2. & Bartenora in Misn. Yoma, c. 5. sect. 1. & in Middot, c. 4. sect. 7. (x) Misn. Middot ib. & T. Bab. Yoma ib. & Gloss. in T. Bab. Cetubot, fol. 106. 1.

And--Greek, "But."
after--behind; within.
second veil--There were two veils or curtains, one before the Holy of Holies (catapetasma), here alluded to, the other before the tabernacle door (calumma).
called--as opposed to "the true."

The second veil divided the holy place from the most holy, as the first veil did the holy place from the courts.