Morrish 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 N.T. for the mercy seat in the tabernacle and for the Lord Himself, "whom God hath set forth to be a mercy seat," ἱλαστήριον. Romans 3:25; 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 "offered for himself, and for the errors of the people:" typical of Christ entering into heaven, having obtained eternal redemption for us. Hebrews 9:7,12 . 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. Exodus 25:17-22; Exodus 26:34; Exodus 30:6; Exodus 31:7; Exodus 35:12; Exodus 37:6-9; Exodus 39:35; Exodus 40:20; Leviticus 16:2-15; Numbers 7:89; 1 Chronicles 28:11 .
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Morrish, George. Entry for 'Mercy Seat '. Morrish Bible Dictionary. https://www.studylight.org/dictionaries/eng/mbd/m/mercy-seat.html. 1897.