Why did God set up the heavenly tabernacle if Israel already practiced the earthly one?
God set up the heavenly tabernacle so Christ, as our high priest, could enter the holy place—not made with men's hands, not on this earth—and present His own blood, obtaining eternal redemption for us. Israel practiced an earthly counterpart, but the heavenly reality is appropriate for the age of grace.
Les explains that what Paul refers to as not made with men's hands is not on this earth or this creation, so it has to be in heaven itself, into the very throne room. Even though we see it all practiced back in ancient Israel, God had set this up in heaven so that it becomes appropriate for you and I in the age of grace. When the high priest went in and sprinkled blood on the mercy seat, Christ did the same, only instead of going into the tabernacle of Israel or Solomon's temple, He went into the tabernacle in heaven. Neither by the blood of goats and calves, but by His own blood, He entered in once into the holy place, having obtained eternal redemption for us.