The architectural tour of the Temple reaches its most sacred core: the Holy of Holies. This innermost chamber, located at the western end of the structure, is defined by its exact dimensions, the breathtaking splendor of its gold overlay, and its physical relationship to the incense altar. The primary approach among commentators is that the spatial descriptions detail the interior of the Holy of Holies itself [רש״י, רד״ק, מצודת דוד, ביאור שטיינזלץ]. However, another perspective suggests the focus is specifically on the area directly in front of the Ark of the Covenant or just outside the entrance to this inner sanctuary [רלב״ג].
The height of this sacred room is recorded as twenty cubits, which introduces an architectural puzzle, as the overall Temple structure was previously established to be thirty cubits high. Commentators offer three ways to understand this difference. The simplest explanation is that the ceiling of the Holy of Holies was intentionally built ten cubits lower than the ceiling of the main hall [רש״י, מצודת דוד]. Alternatively, the room itself may have reached the full thirty cubits, but the elaborate wood and gold overlay only extended up to twenty cubits. In this view, the uppermost ten cubits were either left as exposed stone or decorated with precious gems [רד״ק, מלבי״ם]. A third approach, drawing from ancient tradition, suggests a different starting point for the measurement. Since the Cherubim standing in the room were ten cubits tall, the twenty-cubit measurement began only from above their wings, effectively reaching up to a thirty-cubit ceiling [מצודת דוד, רד״ק, מלבי״ם].
The walls of this inner chamber were completely plated with a uniquely pure and precious gold [רד״ק, ביאור שטיינזלץ]. The specific quality of this gold is understood in several ways. It may have been refined inside a closed crucible to guarantee the absolute removal of all impurities [מצודת ציון]. Others focus on its immense economic value, noting that its quality was so captivating that when a merchant offered it for sale, all other shops would close because buyers were interested in nothing else. Furthermore, anyone fortunate enough to acquire such rare gold would immediately lock it away for safekeeping [רש״י].
The construction details then shift to an altar made of cedar. Commentators agree this refers to the incense altar situated in the main hall. Its description is placed alongside the Holy of Holies because it stood directly opposite the entrance to the inner sanctuary, and its construction style mirrored the sanctuary's walls [רלב״ג, רד״ק, מצודת דוד]. The core of this altar was likely built from earth or stone, which was then encased in cedar boards and overlaid with gold [רד״ק, מצודת דוד, מלבי״ם]. The construction of this new piece raises a lingering question as to why the original wooden altar crafted by Moses in the desert was hidden away rather than being used in the permanent Temple [רש״י].