שמות, פרק ל״ה, פסוק י״ב

The inventory of the Tabernacle's inner vessels begins in the most sacred space, the Holy of Holies, establishing a clear hierarchy of holiness among the different components. Just as the description of the Tabernacle's curtains was ordered by importance, the list of vessels naturally starts with the most sacred object.

At the absolute peak of this spiritual hierarchy is the Ark. Its carrying poles are considered equal in holiness to the body of the Ark itself. Because of this shared level of sanctity, a specific command requires the poles to remain permanently fixed in place, never to be removed [אור החיים]. Just below the Ark in this spiritual ranking is the cover resting on top of it [ביאור שטיינזלץ]. Unlike the poles, the cover is not permanently attached to the Ark, and there is no restriction against removing it, reflecting its slightly lower level of holiness [אור החיים]. Sharing this exact same spiritual tier is the dividing curtain, which possesses a level of holiness equal to that of the cover [אור החיים].

The physical placement of this dividing curtain aligns directly with its protective purpose. While certain descriptions might mistakenly imply a roof spread out from above, the primary approach among commentators is that it serves as a vertical partition separating the sections of the Tabernacle. Its fundamental purpose is to protect and shield, a function that applies equally whether a barrier is placed overhead or stands upright as a dividing wall [רש״י, מזרחי, שפתי חכמים].