Exodus 25:17-22 (AMP)
17 And you shall make a mercy seat (a covering) of pure gold, two cubits and a half long and a cubit and a half wide.
18 And you shall make two cherubim (winged angelic figures) of [solid] hammered gold on the two ends of the mercy seat.
19 Make one cherub on each end, making the cherubim of one piece with the mercy seat, on the two ends of it.
20 And the cherubim shall spread out their wings above, covering the mercy seat with their wings, facing each other and looking down toward the mercy seat.
21 You shall put the mercy seat on the top of the ark, and in the ark you shall put the Testimony [the Ten Commandments] that I will give you.
22 There I will meet with you and, from above the mercy seat, from between the two cherubim that are upon the ark of the Testimony, I will speak intimately with you of all which I will give you in commandment to the Israelites.

Orthodox Churches operate a confessional; this is a booth with partitioning for privacy, the priest seats on a wingback chair on one side and the confessor seats on a beach or kneels on a cushion placed on the ground. The idea is that the priest listens to the confession of the booth occupant, grants them Forgiveness, and absolve them of their sins according to John 20:23 which says God forgives whomever we forgive but Jesus is the only one who can absolve sins, not a priest.
Forgiveness precedes confession and repentance, so, God has prepared a confessional for His children as well.
The Mercy Seat was related to the rituals of the Day of Atonement where God did appear, and it was only once a year that the high priest could enter the holy of holies to burn incense and sprinkle sacrificial animals blood to make amend for his own and the peoples’ sins.
The significance and meaning of the mercy seat are made clearer in the New Testament at the sacrificial death of the Lord Jesus.
The mercy seat is built above the Ark of the covenant of God.
The focus on the construction of the ark in Exodus 25 and the golden “seat” or “cover” symbolizes the throne of God, the earthly representation of a heavenly reality, assigned to occupy the most sacred space in the whole of God’s kingdom on earth, the holy of holies or inner sanctum, which is in the central shrine of Israel’s tabernacle and temple. The Ark covers (mercy seat) represents God’s throne and the Ark His footstool. The symbolism represents God as King and the Holy of holies as the divine government.
There I will meet with you says the Lord in vs22, and I will commune with you from above the mercy seat—The Shekinah glory of God, or symbol of His divine presence, rests on the mercy seat, and is indicated by the cloud, from within God gave audible responses when the priests consulted on behalf of His people.
God is willing and ready to meet with you, are you?
If the Creator of the universe is willing to set aside a meeting place and time for you, should you not make the decision and effort to do likewise?
God spoke through Moses about compassion, and Paul quoted this in Romans 9:15.
Today, our mercy seat is in and through Christ Jesus according to John 6:44.
God’s mercy is revealed through the atoning work of Calvary for all who trust in Jesus. Since we are all sinners says Romans 3:23-24, and we are justified by his grace as a gift, through the redemption that is in Christ Jesus.
The Mercy Seat did not derive its worth from the purity of its gold but from the fact that it was the place where the blood of the sacrifice was sprinkled in the presence of God. The word for “mercy seat” is the same root as the word “atonement”. It means to cover, cancel, appease, or cleanse. God is waiting for you to meet with Him at the Mercy seat so He can tell you those cover you, cancel you from your enemy, and cleanse you from life’s dirt. There He will give you answers, directions and revelations for all your tomorrows.
Shalom