The Mercy Seat is a significant element in the Holy of Holies within the Tabernacle and later the Temple in ancient Jerusalem. It is a gold-covered lid placed on the Ark of the Covenant, symbolizing God's presence and mercy. The Mercy Seat features two cherubim, which are angelic figures, positioned on either side, facing each other. In the Jewish tradition, the Mercy Seat was the place where the high priest would sprinkle the blood of sacrifices on the Day of Atonement, known as Yom Kippur. This act was meant to atone for the sins of the people of Israel and to seek God's forgiveness and favor.