Ibn Ezra on Numbers 18:10

בקדש הקדשים תאכלנו. אפי' בקדש הקדשים שהוא אהל מועד ונקרא קדש הקדשים כנגד חצר המשכן: IN A MOST HOLY PLACE SHALT THOU EAT THEREOF. Even in a most holy place, namely, in the tent of meeting shalt thou eat thereof. The tent of meeting is called a most holy place in contrast to the courtyard of the tabernacle.²⁵However, it is not considered a most holy place in contrast to the Holy of Holies. Thus the sacrifices listed in our verse cannot be eaten in the Holy of Holies.