The third covering was (black) goat hair. It was made from 11 individual goat hair curtains, which measure 30 cubits long by 4 cubits wide. The covering was divided into 2 sections, the front half being made of 6 curtains and the back half made of 5 curtains. Along each inside edge of the two halves were 50 loops connected by 50 copper (brass) hooks.

The goat's hair covering reminds us of the most Holy day of the year, Yom Kippur (The day of Atonement) - On that day two goats were used as part of one offering to G-d. This is why there are two sections in the covering: one for each goat. One goat was slain and the High Priest sprinkled its blood on the Mercy Seat. From the time of Adam and Eve's original sin until the time of Yeshua we see a trail of blood sacrifices.

Hebrews 9:22 And almost all things are by the law purged with blood; and without shedding of blood is no remission.

The High Priest laid his hands on the head of the second goat, the scapegoat, and confessed the sins of the people of Israel. It was then let go into the uninhabited wilderness. The sins of the people were covered only; this process did not take them away. This is why the sacrifices had to be repeated. After Yeshua died in our place and took on Himself the sins of the world it was no longer necessary to repeat the sacrifice for our sin.

Hebrews 10:10 "... we are sanctified through the offering of the body of Yeshua HaMashiach (Jesus Christ) once for all."

2 Corinthians 5:21 For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of G-d in him.

The twofold significance of the goats is therefore that G-d wants to forgive and to forget. He desires to remove from His people not only the guilt of sin, but also His memory of that sin, so that we may be reconciled to Him.

The fourth and inner most was linen. It was the only covering that could be seen from inside the tabernacle. It was embroidered in blue, purple, and scarlet with the design of cherubim. There were 10 individual curtains, each 28 cubits long and 4 cubits wide.

The significance of the blue, purple, scarlet, and white are the same as discussed in the door section. The use of cherubim's were to remind Israel that one day they would be associated with angels.