me.quts.ah refers to the corner positions where two tabernacle boards are to be made.

The two occurrences identify the corner positions associated with boards at the flanks of the tabernacle, in matching instructions and their execution.

1. Corner positions for tabernacle boards · dominant

   In Exodus 26:23, the feminine plural construct passive participle occurs with the instruction to make two boards at the tabernacle's flanks; the APB renders the clause “for the corners of the tabernacle at the flanks.” Exodus 36:28 repeats this setting in the completed work, where the APB renders “for the corners of the tabernacle in the flanks.”

   Exodus 26:23Exodus 36:28

In the Anselm Project Bible: Across both verses, the APB presents the clause with “corners of the tabernacle,” varying only between “at the flanks” and “in the flanks.” It does not isolate the term beyond that clause-level presentation.