In this portion we find allusions to the sanctity of time and space, notably the Holy of Holies, also known as the "inner of the inner". This site is accessible only on Yom Kippur, and then only to the High Priest. The report of the death of the two sons of Aaron when entering this part of the Sanctuary is repeated here to stress that their very death was the beginning of their life in the World to Come. Their entry into this sacrosanct area was an expression of their closeness to G‑d.

I have previously mentioned that the word "ashan" [spelled ayin, shin, nun], the smoke of the incense offering, is an acronym for the concepts Space, Time, and Soul - in Hebrew Olam, Shana, Nefesh. The deeper reasons why sacrifices may not be offered outside the holy sites of the Sanctuary, whereas on that day [Yom Kippur] an offering is made to the Azazel [a specific manifestation of spiritual darkness], away from the Sanctuary, are all closely intertwined. Once a year on Yom Kippur we are children of the Lord our G‑d, and our representative, the High Priest, can enter His innermost sanctum. The mystical element of Yom Kippur is intimately bound with the service performed in the Holy of Holies.

[Translated and adapted by Eliyahu Munk.]