The construction of the Tabernacle involved multiple layers of fabric, each serving a specific purpose. The layer made of goat hair functioned as a protective tent, specifically designed to drape over and shield the beautiful inner linen curtains. The goat-hair curtains measured thirty cubits in length, while the inner curtains were only twenty-eight cubits long [ביאור שטיינזלץ]. This created a difference of two extra cubits. The surplus fabric was divided evenly, allowing one extra cubit to hang down on the northern side and one on the southern side [רש״י, ביאור יש״ר, קאסוטו]. This excess material simply draped downward, spreading over the sides of the structure.
Commentators note several reasons for this overhanging fabric. On a practical level, a cover tailored to the exact dimensions of an object rarely covers it adequately; an overhang ensures complete protection [העמק דבר]. Additionally, the inner linen curtains only covered nine of the ten cubits of the wooden wall boards. The extra cubit of the goat-hair tent reached down to cover that exposed bottom portion, concealing the boards and their sockets all the way to the ground [רשב״ם, קאסוטו]. Because the fabric draped directly over the wooden walls, the primary structure receiving the cover in this context is understood to be the wooden boards themselves [פענח רזא, העמק דבר].
Beyond the physical architecture, the act of covering the structure carries a lesson in proper conduct. The coarse goat-hair curtains were placed there to protect the elegant inner curtains, teaching that a person should always take care to preserve beautiful things [רש״י, משכיל לדוד]. However, this idea raises a thought-provoking question. Whenever the Tabernacle was fully assembled, the beautiful inner curtains were completely hidden from view. This leaves a lingering wonder as to why such strict protection and elaborate elegance were required for something whose beauty remained entirely unseen by the human eye [ברכת אשר על התורה].