Exodus 25:21

“And thou shalt put the mercy seat above upon the ark, etc.] Over it, as a covering for it: this situation of the mercy seat above the ark, where the law was, signifies, that there is no mercy but in a way of righteousness, or of satisfaction to the law of God, and in a consistence with the honour of it; and the cherubim over the mercy seat making a throne for the majesty of God, in which he sat, and the ark below a kind of footstool for him, shows that Christ, the mercy seat and propitiatory, stands between God and his law, and is the mediator between God, and men the transgressors of that law, and by fulfilling it has covered the sins of his people, which are violations of it; and being…”

“A mercy seat of pure gold - (Compare Exodus 37:6-9.) In external form, the mercy-seat was a plate of gold with the cherubim standing on it, the whole beaten out of one solid piece of metal Exodus 37:7; it was placed upon the ark and so took the place of a cover. “mercy” seat expresses well the distinct significance and recognized designation of the Hebrew name. Exodus 25:18-20 The cherubim of the mercy-seat were human figures, each having two wings. They must have been of small size, proportioned to the area of the mercy-seat. Comparing the different references to form in this place, in 2 Samuel 22:11 Psalms 18:10, in Ezekiel 1:0; Ezekiel 10:0 and in Revelation 4:1-11, it would appear that…”

“mercy seat: Exo 25:17, Exo 26:34; Rom 10:4 in: Exo 25:16 Exodus 25:22”