The Church of God imitates the Old Testament law by observing the Feast of Tabernacles. This feast was established during Moses’ time to commemorate the collection of materials for building the earthly temple and was observed for 1,500 years in the physical temple. The purpose of building the temple was to provide forgiveness of sins for the people. To receive forgiveness, one had to enter the Most Holy Place where God dwelled. However, entering without purification would result in death. Therefore, God instituted holy days like the Sabbath, Passover, and Day of Atonement, allowing entry in their designated order for the remission of sins.

All Old Testament laws observed in the earthly temple were shadows and types of the work Jesus, the true reality of the heavenly temple, would fulfill. The sacrificial animals offered for the people's sins and the high priest entering the Most Holy Place with the people's sins symbolized what Jesus, the heavenly temple, would accomplish. Jesus' death on the cross fulfilled the prophecy of the sacrificial offering, and His ascension after the resurrection fulfilled the prophecy of the high priest entering the Most Holy Place. Moreover, when He ascended to heaven and cast Satan down to earth, He fulfilled the prophecy of transferring all sins to the scapegoat and sending it into the wilderness on the Day of Atonement.

On the Jewish feast of Pentecost, the Holy Spirit descended on the believers, transforming their bodies into new temples. This fulfilled the prophecy of the Feast of Tabernacles, observed after the Day of Atonement. In the Old Testament, after the Day of Atonement, the Israelites cut wood on the mountain to build new tabernacles and stayed inside, reading God's word. This was a shadow and type of Jesus’ work. Through the Holy Spirit, Jesus made believers God's temples and enabled them to proclaim His word, fulfilling the prophecy of the Feast of Tabernacles.

Since Jesus fulfilled all the laws in the sequence of the holy days, there is no longer a need for sacrifices for the forgiveness of sins (Hebrews 10:18). All believers who receive the Holy Spirit through repentance are spiritually observing the Feast of Tabernacles, being built into members of the heavenly temple. Thus, the only feast we observe now is the spiritual Feast of Tabernacles.

[Isaiah 59:20–21]
“The Redeemer will come to Zion, to those in Jacob who repent of their sins,” declares the Lord. “As for me, this is my covenant with them,” says the Lord. “My Spirit, who is on you, will not depart from you, and my words that I have put in your mouth will always be on your lips, on the lips of your children, and on the lips of their descendants—from this time on and forever,” says the Lord.

[1 Corinthians 3:16]
“Don’t you know that you yourselves are God’s temple and that God’s Spirit dwells in your midst?”

[Zechariah 14:16]
“Then the survivors from all the nations that have attacked Jerusalem will go up year after year to worship the King, the Lord Almighty, and to celebrate the Festival of Tabernacles.”