The mercy seat (see Ex. 25:17–22; 30:6; Lev. 16:2), situated on the ark of the covenant, was a magnificent appointment and its appearance was glorious to behold—it was made of pure gold and measured two and a half cubits long by a cubit and a half wide (about 54 inches by 27 inches). Two elaborate cherubim, also made of gold, were situated at either end of the mercy seat, their wings stretched forth and their faces looking at each other (see Ex. 25:17–20).
The mercy seat was a focal point of atonement, grace, and revelation. On the Day of Atonement, the high priest took blood from the sacrificed bull and goat, entered through the veil into the Holy of Holies, and sprinkled the blood on the mercy seat (see Lev. 16:14–15). The Hebrew underlying the English “mercy seat” is kapporet, which is derived from the Hebrew root kpr (“to atone”). Kapporet has the sense of “[throne of] atonement” or “instrument of atonement.”198 Regardless of the lid’s name, it is clear that it served as God’s throne: “He sits between the cherubs” (2 Sam. 6:2; Isa. 37:16).
The ark was the quintessential place of grace; Paul wrote, “Let us therefore come boldly unto the throne of grace, that we may obtain mercy, and find grace to help in time of need” (Heb. 4:16; emphasis added). The mercy seat was also a supreme place of revelation, where God communicated with His prophet. God said, “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” (Ex. 25:22; see also 30:6; Lev. 16:2; Num. 7:89).