The second room was called the Most Holy Place. It was approximately 10 x 10 x 10 cubits (15 x 15 x 15 feet). This was the very place where God spoke to Moses from off the blood-stained Mercy Seat of the Ark of the Covenant (Numbers 7:89). 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 other light source except the light coming from the glory of God shone from the Mercy Seat.