Put the mercy seat on the ark of the Testimony in the Most Holy Place.
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, Exo 26:31, Exo 26:33. Under that dispensation, divine grace was veiled, but now we behold it with open face, Co2 3:18.
Commenting on Exodus 26:31-37
And thou shalt make for the hanging five pillars of shittim wood,.... One at each corner of the entrance into the tabernacle, and the other three at a proper distance from each other, so as to make four ways for the priests to enter in at; as there might very well be, since there was a breadth of ten cubits, or five yards or more...
Exo 26:33-34 “Thither (where the curtain hands under the loops) within the curtain shalt thou bring the ark of testimony (Exo 25:16-22), and the curtain shall divide unto you between the holy place and the most holy” (הקּדשׁים קדשׁ the holy of holies). The inner compartment was made into the most holy place through the ark of the covenant with the throne of grace upon it.
Commenting on Exodus 26:33-34