For Christ has not entered the holy places made with hands, which are copies of the true, but into heaven itself, now to appear in the presence of God for us; (25) not that He should offer Himself often, as the high priest enters the Most Holy Place every year with blood of another – (26) He then would have had to suffer often since the foundation of the world; but now, once at the end of the ages.  He has appeared to put away sin by the sacrifice of Himself.  (27) And, as it is appointed for men to die once, but after this the judgment, (28) so Christ was offered once to bear the sins of many.  To those who eagerly wait for Him He will appear a second time, apart from sin, for salvation.

The writer of this letter is unknown.  It was written to Jewish Christians who were tempted to turn from Christ to their former Jewish religion.  The author has been making the point that Christ Jesus was superior, supreme and all sufficient for the salvation of His elect – and if trust is put in anything else – another religious system, our own good works, our heritage etc. – we will not escape God’s judgment.   The writer compares the better sacrifice of Christ to the annual perpetual sacrifice of the High Priest under the Jewish religion.  Christ was perfect sinless man – as well as undiminished deity –  and His sacrifice was perfect and acceptable to God.  His sacrifice for our salvation was made once and for all because if was perfect.  The second coming of Christ, referred to in verse 28, will not be to do with sin as His first perfect sacrifice completely resolved that issue.  At the second coming all men will be resurrected to live forever – some in eternal happiness and others in eternal damnation.

In verse 27 we are told that men are appointed to die once and after this comes judgment.  We are not reincarnated.  Death is final and any belief system which denies that is a lie.    The text makes it clear that our faith in Christ is a matter of life and death – eternal life or eternal death.  This straightforward warning reminds us that our appointed time is unknown to us but it is not negotiable.  The only opportunity we have to get right with God is now and what happens at the moment of death depends on what happens before we die.