In the construction of the tabernacle, the atonement cover, or mercy seat, is placed on the ark of the covenant within the Most Holy Place. This area is the innermost part of the tabernacle, symbolizing the intimate presence of God with His people. The atonement cover is significant because it represents God's throne on earth, where He would meet with the high priest once a year on the Day of Atonement to forgive the sins of Israel. This act underscores the themes of holiness, reverence, and divine mercy.
The ark itself contains the tablets of the covenant law, which are a testimony to God's promises and His expectations for His people. By placing the atonement cover on the ark, it illustrates how God's mercy covers the law, offering forgiveness and reconciliation. This imagery is powerful, reminding believers of the importance of approaching God with respect and gratitude for His grace. It also foreshadows the ultimate atonement made through Jesus Christ, who provides a way for all to enter into God's presence with confidence and receive His mercy.