Where did Christ enter as our high priest instead of the earthly tabernacle or Solomon's temple?
As our high priest, Christ entered heaven itself—the true tabernacle not made with men's hands, into the very throne room—rather than the earthly tabernacle of Israel or Solomon's temple. He entered the holy place once with His own blood, having obtained eternal redemption for us.
Les explains that what Paul refers to as not made with men's hands is not on this earth or on this creation, so it has to be in heaven. It is heaven itself, into the very throne room. God had set this up in heaven so that, even though it was practiced back in ancient Israel, it becomes appropriate for believers in the age of grace. When the high priest went in and sprinkled the blood on the mercy seat, he did so as the high priest of Israel. Christ did the same, but instead of going into the tabernacle of Israel or into Solomon's temple, He went into the tabernacle in heaven. Verse 12 says He entered once into the holy place by His own blood. The little back room behind the veil was called the holy of holies, the holy place, but Christ did not go into that one; He went into the one in heaven as our high priest, having obtained eternal redemption for us.
But Christ being come an high priest of good things to come, by a greater and more perfect tabernacle, not made with hands, that is to say, not of this building;
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.