17 “You shall make a mercy seat of pure gold. Two cubits and a half shall be its length, and a cubit and a half its breadth.
18 And you shall make two cherubim of gold; of hammered work shall you make them, on the two ends of the mercy seat.
19 Make one cherub on the one end, and one cherub on the other end. Of one piece with the mercy seat shall you make the cherubim on its two ends.
20 The cherubim shall spread out their wings above, overshadowing the mercy seat with their wings, their faces one to another; toward the mercy seat shall the faces of the cherubim be.
21 And you shall put the mercy seat on the top of the ark, and in the ark you shall put the testimony that I shall give you.
22 There I will meet with you, and from above the mercy seat, from between the two cherubim that are on the ark of the testimony, I will speak with you about all that I will give you in commandment for the people of Israel.
God meets with and speaks to the people from the mercy seat — even the commandments come from mercy seat. That reminds me of this:
14 Since then we have a great high priest who has passed through the heavens, Jesus, the Son of God, let us hold fast our confession.
15 For we do not have a high priest who is unable to sympathize with our weaknesses, but one who in every respect has been tempted as we are, yet without sin.
16 Let us then with confidence draw near to the throne of grace, that we may receive mercy and find grace to help in time of need.
Hebrews 4:14-16. This is a comparison that will take a little thinking.