The law in the old covenant did not bring perfection (Hebrews 7:19) and sacrifices could not bring that either (Hebrews 9:9, Hebrews 10:1). Over against this we see Christ, who by his one sacrifice has forever brought to perfection the holy ones,
who were sanctified by him (Hebrews 10:14). The author places this all-surpassing worth of Jesus’ sacrifice in the large frame of the new covenant: where there is forgiveness of these, there is no longer any offering for sin
(Hebrews 10:16–18)!
23 and to the assembly of the firstborn who are enrolled in heaven, and to God, the judge of all, and to the spirits of the righteous made perfect,