What is the "Sanctuary"?

"The question, What is the sanctuary? is clearly answered in the Scriptures. The term "sanctuary," as used in the Bible, refers, first, to the tabernacle built by Moses, as a pattern of heavenly things; and, secondly, to the "true tabernacle" in heaven, to which the earthly sanctuary pointed. At the death of Christ the typical service ended. The "true tabernacle" in heaven is the sanctuary of the new covenant. And as the prophecy of Daniel 8:14 is fulfilled in this dispensation, the sanctuary to which it refers must be the sanctuary of the new covenant. At the termination of the 2300 days, in 1844, there had been no sanctuary on earth for many centuries. Thus the prophecy, "Unto two thousand and three hundred days; then shall the sanctuary be cleansed," unquestionably points to the sanctuary in heaven."
The Great Controversy p.417 E.G.W.