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People's Dictionary of the Bible
Mercy-seat was the name of the lid or cover of the ark of the covenant. It was made of gold, two and a half cubits long and one and a half cubits broad, and two cherubs, also of gold, were placed one at each end, stretching their wings toward each other, and forming a kind of throne, upon which God was believed to be present in a peculiar manner to hear and answer prayer, and to make known his holy will. Exodus 25:17-22; Exodus 30:6; Exodus 31:7; Exodus 37:6-9; 1 Chronicles 28:11; 2 Chronicles 5:7-8; Psalms 80:1; Psalms 99:1. Before and upon the mercy-seat the high priest sprinkled the blood of the sin-offerings on the day of atonement as a propitiation, Leviticus 16:11-16, which, under the new dispensation, received its fulfillment. Hebrews 9:5; Romans 3:25.
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Rice, Edwin Wilbur, DD. Entry for 'Mercy-Seat'. People's Dictionary of the Bible. https://www.studylight.org/dictionaries/eng/rpd/m/mercy-seat.html. 1893.