Exodus 25:22 "There, above the cover between the two cherubim that are over the ark of the covenant law, I will meet with you and give you all My commands for the Israelites." (The Lord knows His people cannot in themselves measure up to the standards set forth in the covenant, so He has already made provision for them.
He has established a dwelling place on earth so He is not removed or distant from His people.
He has placed a seat for His place of dwelling to show that He will always remain here with us. He has made a covenant with us that says He chooses to be our God and chooses us to be His people.
He gives us a copy of the covenant, the Law, keeps one for Himself, and stores them in the very heart of His throne on earth. He has called that seat a mercy seat to remind us that His mercy covers over our failure to meet His standards of holiness. Through this visual representation, He declares that He will meet with us and continue to show us the way to Him and to satisfy the holy purity of this righteous God Who has mercifully inserted Himself into our lives. Today He still meets with us in our place of deepest need, the place where we depend on Him for making provision for us that we cannot in any way make for ourselves.)