Mercy Seat

Concise Bible Dictionary:

This was made of pure gold and covered the ark. Two cherubim were also made of pure gold and were of one piece with the mercy seat. The faces were inwards, towards the covenant that was contained in the ark. God said to Moses, “I will commune with thee from above the mercy seat, from between the two cherubim which are upon the ark of the testimony.” The place for the mediator to receive divine communications from God, and for the high priest to approach with the blood of atonement, was the mercy seat. It is typical of Christ, the same word being used in the New Testament for the mercy seat in the tabernacle and for the Lord Himself, “whom God hath set forth to be a mercy seat,” ἱλαστήριον (Rom. 3:2525Whom God hath set forth to be a propitiation through faith in his blood, to declare his righteousness for the remission of sins that are past, through the forbearance of God; (Romans 3:25); Heb. 9:55And over it the cherubims of glory shadowing the mercyseat; of which we cannot now speak particularly. (Hebrews 9:5)).
Blood was sprinkled on the mercy seat and before the mercy seat once a year on the day of atonement. This Aaron “suffered for himself, and for the errors of the people:” typical of Christ entering into heaven, having obtained eternal redemption for us (Heb. 9:7,127But into the second went the high priest alone once every year, not without blood, which he offered for himself, and for the errors of the people: (Hebrews 9:7)
12Neither by the blood of goats and calves, but by his own blood he entered in once into the holy place, having obtained eternal redemption for us. (Hebrews 9:12)
). The veil of the temple being rent, God has come out in grace, and man in the person of Christ has gone in, and the Christian is exhorted to come at all times boldly to the throne of grace that he may find grace to help in time of need (Ex. 25:17-2217And thou shalt make a mercy seat of pure gold: two cubits and a half shall be the length thereof, and a cubit and a half the breadth thereof. 18And thou shalt make two cherubims of gold, of beaten work shalt thou make them, in the two ends of the mercy seat. 19And make one cherub on the one end, and the other cherub on the other end: even of the mercy seat shall ye make the cherubims on the two ends thereof. 20And the cherubims shall stretch forth their wings on high, covering the mercy seat with their wings, and their faces shall look one to another; toward the mercy seat shall the faces of the cherubims be. 21And thou shalt put the mercy seat above upon the ark; and in the ark thou shalt put the testimony that I shall give thee. 22And there I will meet with thee, and I will commune with thee from above the mercy seat, from between the two cherubims which are upon the ark of the testimony, of all things which I will give thee in commandment unto the children of Israel. (Exodus 25:17‑22); Ex. 26:3434And thou shalt put the mercy seat upon the ark of the testimony in the most holy place. (Exodus 26:34); Ex. 30:66And thou shalt put it before the vail that is by the ark of the testimony, before the mercy seat that is over the testimony, where I will meet with thee. (Exodus 30:6); Ex. 31:77The tabernacle of the congregation, and the ark of the testimony, and the mercy seat that is thereupon, and all the furniture of the tabernacle, (Exodus 31:7); Ex. 35:1212The ark, and the staves thereof, with the mercy seat, and the vail of the covering, (Exodus 35:12); Ex. 37:6-96And he made the mercy seat of pure gold: two cubits and a half was the length thereof, and one cubit and a half the breadth thereof. 7And he made two cherubims of gold, beaten out of one piece made he them, on the two ends of the mercy seat; 8One cherub on the end on this side, and another cherub on the other end on that side: out of the mercy seat made he the cherubims on the two ends thereof. 9And the cherubims spread out their wings on high, and covered with their wings over the mercy seat, with their faces one to another; even to the mercy seatward were the faces of the cherubims. (Exodus 37:6‑9); Ex. 39:3535The ark of the testimony, and the staves thereof, and the mercy seat, (Exodus 39:35); Ex. 40:2020And he took and put the testimony into the ark, and set the staves on the ark, and put the mercy seat above upon the ark: (Exodus 40:20); Lev. 16:2-152And the Lord said unto Moses, Speak unto Aaron thy brother, that he come not at all times into the holy place within the vail before the mercy seat, which is upon the ark; that he die not: for I will appear in the cloud upon the mercy seat. 3Thus shall Aaron come into the holy place: with a young bullock for a sin offering, and a ram for a burnt offering. 4He shall put on the holy linen coat, and he shall have the linen breeches upon his flesh, and shall be girded with a linen girdle, and with the linen mitre shall he be attired: these are holy garments; therefore shall he wash his flesh in water, and so put them on. 5And he shall take of the congregation of the children of Israel two kids of the goats for a sin offering, and one ram for a burnt offering. 6And Aaron shall offer his bullock of the sin offering, which is for himself, and make an atonement for himself, and for his house. 7And he shall take the two goats, and present them before the Lord at the door of the tabernacle of the congregation. 8And Aaron shall cast lots upon the two goats; one lot for the Lord, and the other lot for the scapegoat. 9And Aaron shall bring the goat upon which the Lord's lot fell, and offer him for a sin offering. 10But the goat, on which the lot fell to be the scapegoat, shall be presented alive before the Lord, to make an atonement with him, and to let him go for a scapegoat into the wilderness. 11And Aaron shall bring the bullock of the sin offering, which is for himself, and shall make an atonement for himself, and for his house, and shall kill the bullock of the sin offering which is for himself: 12And he shall take a censer full of burning coals of fire from off the altar before the Lord, and his hands full of sweet incense beaten small, and bring it within the vail: 13And he shall put the incense upon the fire before the Lord, that the cloud of the incense may cover the mercy seat that is upon the testimony, that he die not: 14And he shall take of the blood of the bullock, and sprinkle it with his finger upon the mercy seat eastward; and before the mercy seat shall he sprinkle of the blood with his finger seven times. 15Then shall he kill the goat of the sin offering, that is for the people, and bring his blood within the vail, and do with that blood as he did with the blood of the bullock, and sprinkle it upon the mercy seat, and before the mercy seat: (Leviticus 16:2‑15); Num. 7:8989And when Moses was gone into the tabernacle of the congregation to speak with him, then he heard the voice of one speaking unto him from off the mercy seat that was upon the ark of testimony, from between the two cherubims: and he spake unto him. (Numbers 7:89); 1 Chron. 28:1111Then David gave to Solomon his son the pattern of the porch, and of the houses thereof, and of the treasuries thereof, and of the upper chambers thereof, and of the inner parlors thereof, and of the place of the mercy seat, (1 Chronicles 28:11)).