Wilson's Dictionary of Bible Types
Exodus 25:17 (a) Here we see a type of the Lord JESUS CHRIST in Whom centers all the mercy of GOD and through Whom we receive mercy from GOD. He is called the "propitiation" in Romans 3:25 which is understood to be the same as the mercy seat. The expression "mercy seat" means "propitiatory." We come to the Lord JESUS, both as our High Priest, and also as our Mercy Seat, that we may confess our failures and receive again the cleansing of the precious Blood. Mercy abounds there. Mercy meets the needs and requirements of justice.
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Watson, Walter. Entry for 'Mercy Seat'. Wilson's Dictoinary of Bible Types. https://www.studylight.org/dictionaries/eng/wdt/m/mercy-seat.html. 1957.