The term "Mercy Seat" (Hebrew: **kapporeth**) refers to the lid of the Ark of the Covenant, a sacred object in the Old Testament that represented God's presence among the Israelites. The Mercy Seat was made of pure gold and was situated on top of the Ark, which contained the tablets of the Law, Aaron's rod, and a pot of manna (Exodus 25:17-22; Hebrews 9:4). The significance of the Mercy Seat is deeply rooted in the Day of Atonement (Yom Kippur), when the high priest would sprinkle the blood of a sacrificed animal on it to atone for the sins of the people (Leviticus 16:14-15). This act symbolized God's mercy and forgiveness, as the Mercy Seat represented the place where God met with Moses and communicated His will.In the New Testament, the concept of the Mercy Seat is further enriched by its relationship to Christ's atoning work. The Apostle Paul refers to Jesus as the propitiation for our sins (Romans 3:25), using the Greek word **hilasterion**, which can be understood as a form of "Mercy Seat." This connection illustrates how Christ fulfills the sacrificial system of the Old Testament, providing a means for believers to access God's mercy through His sacrifice, thus bridging the divine and human realms. The Mercy Seat, therefore, stands as a profound symbol of God's grace and the redemptive work of Jesus Christ.