מלכים א, פרק ו׳, פסוק ט״ז

The construction of the Temple reaches its climax with the design of its most sacred space, situated at the western end of the building. This phase focuses entirely on preparing the exact location that will house the Ark of the Covenant, using cedar wood to panel the walls and clearly define the boundaries of holiness.

Located at the very back of the structure [מצודת ציון, ביאור שטיינזלץ], this innermost space measures twenty cubits. The primary approach among commentators is that Solomon covered the stone walls of this area with cedar boards from the floor all the way to the ceiling, mirroring the paneling of the main hall and preparing the surfaces for a final overlay of gold [רש״י, רד״ק, מצודת דוד]. However, an alternative perspective suggests that while the exterior stone walls stood thirty cubits tall, the interior cedar paneling of this inner sanctum only reached a height of twenty cubits, leaving the upper section to be decorated with precious stones [מלבי״ם].

The detailed focus on this specific area raises a question about why the construction process seems to be repeated from earlier accounts. The underlying lesson reveals the exact sequence of the work. The intricate paneling and overlaying of the Temple did not begin in the outer halls. Instead, it started from the inside out. Due to the supreme holiness of this inner chamber, its construction took priority over everything else. This mirrors the historical precedent set by Moses, who prioritized the creation of the Ark of the Covenant before any other vessel in the Tabernacle [אברבנאל].

To finalize the purpose of the space, a physical partition was erected to clearly divide the outer hall from the inner chamber [רש״י, מצודת ציון]. Commentators agree that Solomon constructed this dividing wall to isolate these inner twenty cubits from the rest of the structure. Through this deliberate separation, he formally dedicated and sanctified the room to serve as the Holy of Holies [רש״י, מצודת דוד, רד״ק, מלבי״ם].