The Bible describes many things as being holy, or sacred. The Ark of the Covenant is one very holy object. The inmost chamber of the tabernacle is called the "Holy of Holies". Things that proceed from the Lord are holy. Objects are holy if they contain something, or represent something, from the Lord. For that reason, the names of the Lord in human languages are holy because they represent qualities of the Lord, things that are Him. The Bible is holy because it contains, interiorly, the Lord's divine truth. The tabernacle of Israel was holy -- not because of the wood or gold or dyed cloth -- but because those things represented qualities that the Lord has. Those same qualities exist, as in an image, in the spiritual states of people who follow the Lord's laws. No person is holy, but if a person's mind contains truth from the Lord and his or her will comes to love the truths and the actions that these truths suggest to him, then his or her mind will contain holy things, because those truths and loves come from the Lord. These things become that person's life and they remain with that person in heaven, after death.

(Referencias: Arcana Coelestia 3997, 4091, 8302)

8302. 'Who is like You in holiness' means that He is the Source of everything holy. This is clear from the meaning of 'who is like You in holiness?' as the fact that nobody is so holy; but the meaning in the internal sense is that He is the Source of everything holy since He is Holiness itself. By 'that which is holy' is meant the Divine Truth emanating from the Lord. This Truth is called holy, and is meant also by the Holy Spirit, of whom it is therefore said that He is 'the Spirit of Truth', John 14:16-17; 15:26-27; 16:13, has been sent by the Lord, John 15:26-27, and will take from the Lord what He will declare, John 16:15. Since holiness is an attribute of Divine Truth which emanates from the Lord, angels - being recipients of that Truth - are therefore called 'holy', Matthew 25:31; Mark 8:38; Luke 9:26; so too are prophets, and in particular the Word, which is God's truth itself. The Lord as well - by virtue of the Divine Truth, which He is since He is its Source - is called 'the Holy One of Israel', 'the Holy One of Jacob', and 'the Holy One of God'.