Under the "New Covenant," The Holy of Holies is at the Throne of God the Father, and God the Son.
It is only possible to approach the Holy of Holies through Jesus, our Great High Priest.
Many do not realize the tragedy of Adam and Eve's sin. There was no separation of God and man until the fall of Adam and Eve.
Not only were they separated, but their sins also caused everyone else to be separated from God. For centuries humanity was forced to live apart from God; then Jesus came to earth and gave His life on the cross.
Upon Jesus' death, graves were opened, there were earthquakes, storms, and lightning, and, the veil of the temple that represented the separation of man from God, was rent from top to bottom, signifying the end of this terrible separation, (Matt 27:50-54).
"Therefore, since we have a great high priest who has gone through the heavens, Jesus the Son of God, let us hold firmly to the faith we profess." "Let us then approach the throne of grace with confidence, so that we may receive mercy and find grace to help us in our time of need," (Heb 4:14 & 16).
Jesus is our Great High Priest. It is only possible for Jesus to enter the Holy of Holies, and speak personally with God our Father.
How to Approach the Throne of God:
"Enter into His Gates with thanksgiving and into his courts with praise," (Psa 100:4).
It does not say that our entry is granted because of our praise and thanksgiving, (as if this would make it possible).
Jesus made it possible by giving His life on the cross. We are to glorify Him, as we enter the Fathers Awesome Presence with thanksgiving and praise, for making it possible for us to enter.
Often in my prayer times, I see myself as entering the presence of God with thanksgiving, because Jesus has made it possible; then, as I draw nearer to the throne, I begin to offer up praise for His awesome love, power, and glory.
Through faith in Christ, we can enter the Holy of Holies and bravely approach the Throne of Grace, the very Presence of God,