A mercy seat of pure gold - (Compare Exodus 37:6-9.) In external form, the mercy-seat was a plate of gold with the cherubim standing on it, the whole beaten out of one solid piece of metal Exodus 37:7; it was placed upon the ark and so took the place of a cover. “mercy” seat expresses well the distinct significance and recognized designation of the Hebrew name.
The cherubim of the mercy-seat were human figures, each having two wings. They must have been of small size, proportioned to the area of the mercy-seat. Comparing the different references to form in this place, in 2 Samuel 22:11 Psalms 18:10, in Ezekiel 1; Ezekiel 10 and in Revelation 4:1-11, it would appear that the name “cherub” was applied to various combinations of animal forms. Among the Egyptians, the Assyrians and the Greeks, as well as the Hebrews, the creatures by far most frequently introduced into these composite figures, were man, the ox, the lion, and the eagle, as being types of the most important and familiarly known classes of living material beings. Hence, the cherubim, described by Ezekiel, have been regarded as representing the whole creation engaged in the worship and service of God (compare Revelation 4:9-11; Revelation 5:13); and it would be in harmony with this view to suppose that the more strictly human shape of the cherubim of the mercy seat represented the highest form of created intelligence engaged in the devout contemplation of the divine law of love and justice. (Compare 1 Peter 1:12.) It is worthy of notice that the golden cherubim from between which Yahweh spoke Exodus 25:22 to His people bore witness, by their place on the mercy-seat, to His redeeming mercy; while the cherubim that took their stand at the gate of Eden, Genesis 3:24, to keep the way to the tree of life, witnessed to His condemnation of sin in man.
Of beaten work - i. e. elaborately worked with the hammer.
Even of the mercy seat - See the margin. The sense appears to be that the cherubim and the mercy-seat were to be worked out of one mass of gold. (Compare Exodus 37:7.)
The testimony - See Exodus 25:16 note. Compare Exodus 40:20.