The Most Holy Place was a perfect cube of 20 x 20 x 20 cubits (30 x 30 x 30 feet). This was the very place where the Ark of the Covenant and the Mercy Seat were placed. Once a year the High Priest entered on the Day of Atonement and met God amidst the smoke of burning incense (Leviticus 16).

Inside the Most Holy Place, there was no window and no lampstand. There was no other light source except the light coming from the glory of God shone from the Mercy Seat. Two great cherubim stood facing the Holy Place, overshadowing the Ark of the Covenant.