And I will meet with you there above the mercy seat, between the two cherubim that are over the ark of the Testimony; I will speak with you about all that I command you regarding the Israelites.
The first thing which is here ordered to be made is the ark with its appurtenances, the furniture of the most holy place, and the special token of God's presence, for which the tabernacle was erected to be the receptacle. I.
Commenting on Exodus 25:10-22
And thou shalt overlay it with pure gold,.... Cover it with a plate of gold, so that the wood was not seen; which may denote either the excellency of Christ's human nature, being pure and spotless, and adorned with the grace of the Spirit of God without measure; or rather of his divine nature, which is the head of Christ, and said to be as...
there I will meet with thee, and I will commune with thee from above the mercy seat--The Shekinah, or symbol of the Divine Presence, rested on the mercy seat, and was indicated by a cloud, from the midst of which responses were audibly given when God was consulted on behalf of His people. Hence God is described as "dwelling" or "sitting" between the cherubim.