Commentators note that the furniture of the tabernacle, including the cherubim over the mercy seat, serves as a powerful emblem of spiritual realities. Matthew Henry suggests these items point to Christ, the Holy Spirit, and the gospel. The careful construction, fulfilling God's prior commands in Exodus 25, also serves as a model for our own obedience, encouraging us to seek the Holy Spirit's help to faithfully follow God's will in our lives.