The argument in this chapter is chiastic.
A The inadequacy of the Old Covenant: repeated sacrifices were necessary (vv. 1–4)
B The one sacrifice of Christ: supersedes the repeated sacrifices (vv. 5–10)
B’ The priesthood of Christ: supersedes the Levitical priesthood (vv. 11–14)
A’ The adequacy of the New Covenant: no more sacrifice for sins is necessary (vv. 15–18)
10:1 The very nature of the Mosaic Law made it impossible to bring believers into intimate relationship with God since it dealt with externals.
“The ‘shadow’ [Gr. skia] then is the preliminary outline that an artist may make before he gets to his colors, and the eikon [lit. image, “form”] is the finished portrait. The author is saying that the law is no more than a preliminary sketch. It shows the shape of things to come, but the solid reality is not there.”[313]
10:2–4 The Israelites never enjoyed the extent of freedom from sin’s guilt that we do. The Day of Atonement reminded them yearly that their sins needed removing so they could continue to have fellowship with God. We do not have a yearly reminder since Jesus Christ’s sacrifice made us perfectly acceptable to God (cf. John 13:10; Acts 15:9).
“‘Take away’ (aphaireo) is used of a literal taking off, as of Peter’s cutting off the ear of the high priest’s slave (Luke 22:50), or metaphorically as of the removal of reproach (Luke 1:25). It signifies the complete removal of sin so that it is no longer a factor in the situation. That is what is needed and that is what the sacrifices could not provide.”[315]
“Some one has well said: ‘The blood of animals cannot cleanse from sin because it is non-moral. The blood of sinning man cannot cleanse because it is immoral. The blood of Christ alone can cleanse because it is moral.’“[316]
10:5–7
It is a beautiful dialogue here between the Son - before incarnation and the Father. The Father does not accept any sacrifices, but He provides another way - incarnation. The Son accept this plan - to do the will of God. It is a beautiful interpretation of Psalm 40:7–9.
“The psalmist’s words, ‘Lo, I am come to do thy will, O God,’ sum up the whole tenor of our Lord’s life and ministry, and express the essence of that true sacrifice which God desires.”[318]
The “role of the book” is the written instruction (torah) of God.
10:8–10 Psalm 40 announced the abolition of the old sacrificial system.
Our sanctification is the effect of Christ’s decision to do the will of God. And we have here again the reference to the Cross.
10:11–14 - the main point was already spelled out in Hebr 10:1–4. The Levitical priests never sat down because they never finished their work, but Jesus Christ sat down beside His Father because He finished His work.
“A seated priest is the guarantee of a finished work and an accepted sacrifice.”[322]
Jesus Christ now awaits the final destruction of His enemies. Those who “are sanctified” (v. 14) are those whom Jesus Christ has perfected and are consequently fully acceptable to God (i.e., all believers).[323]
“Perfected” - see Hebr 2:11
Jesus Christ’s sacrifice has accomplished three things for us. It has cleansed our consciences from guilt, it has fitted us to approach God as worshippers, and it has fulfilled what the Old Testament promised.
10:15–18
The Holy Spirit testified through Jeremiah (Jer. 31:33–34; cf. Heb. 8:8–12), and continues to testify, the writer said, that final forgiveness meant the end of sacrifices for sin. God promised this forgiveness in the New Covenant. Consequently no more sacrifices for sin are necessary.
“In Ch. 8 the oracle of Jer. 31:31–34 was quoted in order to prove the obsolescence of the old economy; now it is quoted again in order to establish the permanence of the era of ‘perfection’ inaugurated under the new covenant. ‘God has spoken in His Son’; and He has no word to speak beyond Him.”[324]
The statement that God will remember sins no more (v. 17) means that He will no longer call them back to memory with a view to condemning the sinner (cf. Rom. 8:1). Since God is omniscient He remembers everything, but He does not hold the forgiven sinner’s sins against him or her. This verse has been a great help to many sinners who have found it hard to believe that God really has forgiven them (cf. 1 John 2:2).
The long section on the high priestly ministry of Jesus ends here (7:1—10:18). The writer showed that Jesus is a superior priest compared with the Levitical priests, and that His priesthood supersedes the Levitical priesthood. He also pointed out that Jesus serves under the New Covenant that is superior to the Old Covenant. Furthermore His sacrifice is superior to the animal sacrifices of the Old Covenant. Finally, Jesus’ priesthood brings the believer into full acceptance with God, something the former priesthood could not do. Therefore the readers would be foolish to abandon Christianity to return to Judaism. Contemporary believers are also foolish to turn away from Christ and the gospel.