We can contrast this confession with another “Let us” phrase found in the book of Hebrews: “Let us…come boldly to the throne of grace” (Hebrews 4:16). This one says, in essence, “Let us draw near to God.” We need to understand it in its context. It is directly related to the statement in Hebrews 10:
Since we have confidence to enter the Most Holy Place…, let us draw near to God. (Hebrews 10:19, 22 niv)
To me, this passage clearly says that “drawing near to God” is equivalent to “entering the Most Holy Place.”
Let’s compare these two statements. “Let us come boldly to the throne” means that we are to come for the help we need—for mercy and grace. But, “Let us draw near to God,” I think, takes us much further. The suggestion is not merely that we come to the throne for help, but also that we are invited to take our place with Christ on the throne. That is what it means to enter the Most Holy Place.
There is not enough space to give a detailed exposition of the tabernacle, but there were three main areas. First, there was the Outer Court. Then, beyond the first curtain of the tent was the Holy Place. And finally, beyond the second curtain was the Most Holy Place. The language in Hebrews is based on the pattern of the tabernacle.
Our destination is the Most Holy Place, beyond the second curtain or veil.