What was the tabernacle, and later the temple all about during the time of Israel? Everything in the structure pointed to the Holy of Holies, where the Ark of the Testimony and the Mercy Seat were located,
“You shall put the mercy seat on top of the ark, and in the ark you shall put the Testimony that I will give you. And there I will meet with you, and I will speak with you from above the mercy seat, from between the two cherubim which are on the ark of the Testimony, about everything which I will give you in commandment to the children of Israel” (Exodus 25:21–22).
The fact that the Lord called the place where He met with Moses, and later the high priest, the Mercy Seat, showed His intention with Israel.
While the Lord detests sin, and must remove it, He desired to remove it by mercy rather than wrath; hence He met with the leader of God’s people at the Mercy Seat.
The Mercy Seat sat upon the Ark of the Testimony, which also held within it, the Testimony, those things that the Lord wanted Israel to do. Even now, He wants to show mercy, but He also expects us to desire to comply with His wishes.