He made the mercy-seat - See this described Exodus 25:17 (note).

And he made the mercy seat of pure gold: two cubits and a half was the length thereof, and one cubit and a half the breadth thereof.

37:1-9 These several ornaments where with the tabernacle was furnished, the people were not admitted to see, but the priests only; and therefore it was requisite they should be thus largely described, particularly to them. And Moses would thus shew the great care which he and his workmen took to make every thing exactly according to the pattern shewed him in the mount. Thus he appeals to every reader concerning his fidelity to him that appointed him, in all his house. And thus he teacheth us to have respect to all God's commandments, even to every jot and tittle of them. In these verse s we have an account of the making of the ark with its glorious and significant appurtenances, the mercy - seat and the cherubim. Consider these three together, and they represent the glory of a holy God, the sincerity of a holy heart, and the communion that is between them by a Mediator. It is the glory of a holy God that he dwelleth between the cherubim, that is, is continually attended by the blessed angels, whose swiftness was signified by the wings of the cherubim, and their unanimity in their services, by their faces being one towards another. It is the character of an upright heart, that, like the ark of the testimony, it hath the law of God hid and kept in it. By Jesus Christ the great propitiation there is reconciliation made, and a communion settled, between us and God: he interposeth between us and God's displeasure; and through him we become entitled to God's favour.

6-10. made the mercy seat of pure gold-To construct a figure, whether the body of a beast or a man, with two extended wings, measuring from two to three feet from tip to tip, with the hammer, out of a solid piece of gold, was what few, if any, artisans of the present day could accomplish.

37:1-29 The making of the ark, and the furniture of the tabernacle. - In the furniture of the tabernacle were emblems of a spiritual and acceptable service. The incense represented the prayers of the saints. The sacrifice of the alter represented the Lamb of God that taketh away the sins of the world. The golden pot with manna, or bread from heaven, the flesh of Jesus Christ, which he gave for the life of the world. The candlestick, with its lights, the teaching and enlightening of the Holy Spirit. The shew-bread represented that provision for those who hunger and thirst after righteousness, which the gospel, the ordinances and the sacraments of the house of prayer, abundantly bestow. The exactness of the workmen to their rule, should be followed by us; seeking for the influences of the Holy Spirit, that we may rejoice in and glorify God while in this world, and at length be with him for ever.