출애굽기 36:14의 주석

ויעש יריעות עזים, “he made curtains of goats’ hair. This was the first thing constructed of all the parts of the Tabernacle”, in order that they shall be ready to act as roofing over the Tabernacle when its boards would be complete. The Tabernacle was not to stand a single hour without covering (roofing). The second item to be constructed was these boards (which acted as walls.) They had to be next so that the furnishings, especially the Holy Ark could be brought inside. The Holy Ark was not to be left outside for even an hour.