Charles Ellicott Commentary Exodus 25:20

"And the cherubim shall spread out their wings on high, covering the mercy-seat with their wings, with their faces one to another; toward the mercy-seat shall the faces of the cherubim be." — Exodus 25:20 (ASV)

The cherubims shall stretch forth their wings on high. —The two wings of both cherubs were to be elevated and advanced so as to overshadow the mercy seat, and, as it were, protect it. In the Egyptian figures of Ma, one wing only has this position, the other being depressed and falling behind the figure.

Towards the mercy seat. —Bent downwards, i.e., as though gazing on the mercy seat. .