Exodus 25: 17 – 22: And thou shalt make a mercy seat of pure gold: two cubits and a half shall be the length thereof, and a cubit and a half the breadth thereof. And thou shalt make two cherubims of gold, of beaten work shalt thou make them, in the two ends of the mercy seat. And make one cherub on the one end, and the other cherub on the other end: even of the mercy seat shall ye make the cherubims on the two ends thereof. And the cherubims shall stretch forth their wings on high, covering the mercy seat with their wings, and their faces shall look one to another; toward the mercy seat shall the faces of the cherubims be. And thou shalt put the mercy seat above upon the ark; and in the ark thou shalt put the testimony that I shall give thee. And there I will meet with thee, and I will commune with thee from above the mercy seat, from between the two cherubims which are upon the ark of the testimony, of all things which I will give thee in commandment unto the children of Israel.
In Revelation 4: 6 – 7 we read about the Cherubim which surround the Throne of God: And before the throne there was a sea of glass like unto crystal: and in the midst of the throne, and round about the throne, were four beasts full of eyes before and behind. And the first beast was like a lion, and the second beast like a calf, and the third beast had a face as a man, and the fourth beast was like a flying eagle. The four beasts or Cherubim are not separate to God but are actually four expressions or anointings of the same God. If we take a look at the great Throne room of God, we would see the Father sitting on His Throne, the seven Spirits of the Father around the Throne (Revelation 1: 4), and the four beasts around the Throne. And yet all of these entities are not separate to God, but when gathered back into the Father sitting on His Throne, they reveal one God, and one God alone.
When God instructed Moses to make an Ark and to place upon it a Mercy Seat covered by two Cherubim, those two Cherubim were but expressions of one God. The two Cherubim in no ways have a representation with Lucifer. The supposition that Lucifer is represented with Michael (Christ) as one of the Cherubim above the Mercy Seat comes from Ezekiel 28: 14: Thou art the anointed cherub that covereth; and I have set thee so: thou wast upon the holy mountain of God; thou hast walked up and down in the midst of the stones of fire. But Lucifer lost his position in Heaven long ago when He rebelled against Michael and no longer stands next to God in a position of heavenly greatness.
To truly grasp the meaning of the two Cherubim, it is firstly important to understand that the Mercy Seat was but a shadow of Jesus Christ, and when Jesus came in the flesh, He is written of in the middle of the Bible, and being written of in the middle of the Bible, He is flanked by the Old Testament and the New Testament. It was in the middle of the Bible that Jesus shed His blood when He died on the cross, and a true and complete atonement was made for all that would receive it.
The apostle Paul caught this revelation that Jehovah of the Old Testament is Jesus of the New Testament, so as the two testaments would reveal Jehovah God later expressed in the flesh of Jesus, so the two Cherubim over the Mercy Seat reveal to us that mercy can only be accessed by receiving the bleeding Word for your age, and the only way to be accepted by the Father, is to come through His Son Jesus (John 14: 6), and to receive Jesus the Word, is to find mercy (2 John 1: 9: Whosoever transgresseth, and abideth not in the doctrine of Christ, hath not God. He that abideth in the doctrine of Christ, he hath both the Father and the Son.).