You shall make a mercy seat of pure gold. Two cubits and a half shall be its length, and a cubit and a half its breadth.
#exodus 25:17

The "mercy seat" is the focus of the Tabernacle. It's Hebrew name, kaporet, is from the same root as the pitch on Noah's ark. It means "atonement" or "covering". Although it is literally the covering of the Ark, it is also an allusion to the spiritual covering of the Son which allows us to enter the presence of the Father, hence it is called the seat of mercy. "Seat" in this context refers to the focus of a thing, not a place to sit, like a county seat is the capital city, the focus, of a county.

#yeshua is our covering, sheltering us, hiding our uncleanness from the eyes of the Father, enabling our forgiveness and our approach to his throne, and he is the focus ("end") of Torah.

#truma