출애굽기 26:14의 주석

מכסה לאהל [AND THOU SHALT MAKE] A COVERING FOR THE אהל — For that roofing of goats’ hair (which is termed אהל in this section) make still another covering of rams’ skins dyed red, and above this also a covering of Tachash skins. These uppermost covers however covered the roof only (were not hanging over the sides), their length being 30 cubits and their width 10. This is the opinion of R. Nehemia (that the goats’ skins and the layer of rams’ and Tachash skins formed two different covers one above the other); according to R. Jehudah, however, there was only one cover, half of it being of rams’ skins dyed red and half of it of Tachash skins (cf. Shabbat 28a).

ומכסה עורות תחשים מלמעלה, above the skins made into coverings out of ram skins dyed red. This is the plain meaning of the text, and at least one opinion expressed in the Talmud agrees with this. (Shabbat 28)

For the roof made of the drapes of goats’ hairs. . . I.e., the covering went over the roof but not over the sides. [Rashi says this] because even [the covering of] the eleven drapes of goats’ hair is called אהל (tent), for it is written (v. 7): “Make drapes of goats’ hair for a אהל over the mishkon.”