Since the Apostle says that this heavenly tabernacle does not belong to the works of the earthly world (9:12) and is above the heavens (9:23), and since Christ, according to the Apostle, passed through the heavens with His sacrificial blood (9:24), one may conclude this.
By the heavenly tabernacle the Apostle means heaven as the dwelling place of God. But if we consider his statements that Christ sat down at the right hand of God's throne in the heavens (8:2), and that He became higher than the heavens (4:26), then another conclusion might perhaps be drawn.
There might exist in heaven a special sanctuary containing the archetypes of the earthly tabernacle and its furnishings. How should one escape this difficulty?
The more probable explanation is that τά ἅγια means the place of the throne of God. By the tabernacle is meant heaven, where the angels and all blessed souls dwell.
Τά ἅγια is God's dwelling, exalted above the conditions of space and time. It is not in the realm of the created, but beyond all the heavens.
Below this uncreated heaven, the true Holy of Holies, is the dwelling of the blessed spirits. It is limited by a certain space and constitutes the true tabernacle, through which Christ passed into the Holy of Holies.
Yet by virtue of Christ's once-for-all reconciliation of man with God, this tabernacle is no longer separated from the Holy of Holies by a veil.
Thus, according to the Apostle's conception, there is no special tabernacle in heaven, no special building dedicated to God, of which the earthly tabernacle could be an exact copy.
The sanctuary in which Christ serves as priest is heaven itself, both as limited by space and as existing above every boundary.