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Did according to all that the Lord commanded Moses - This refers to the command given Exodus 25:40; and Moses has taken care to repeat every thing in the most circumstantial detail, to show that he had conscientiously observed all the directions he had received.

Above the mercy seat was the Shekinah, the manifestation of the divine Presence; and from between the cherubim, God made known His will. Divine messages were sometimes communicated to the high priest by a voice from the cloud. Sometimes a light fell upon the angel at the right, to signify approval or acceptance, or a shadow or cloud rested upon the one at the left to reveal disapproval or rejection. PP 349.1

The law of God, enshrined within the ark, was the great rule of righteousness and judgment. That law pronounced death upon the transgressor; but above the law was the mercy seat, upon which the presence of God was revealed, and from which, by virtue of the atonement, pardon was granted to the repentant sinner. Thus in the work of Christ for our redemption, symbolized by the sanctuary service, “mercy and truth are met together; righteousness and peace have kissed each other.” Psalm 85:10. PP 349.2

No language can describe the glory of the scene presented within the sanctuary—the gold-plated walls reflecting the light from the golden candlestick, the brilliant hues of the richly embroidered curtains with their shining angels, the table, and the altar of incense, glittering with gold; beyond the second veil the sacred ark, with its mystic cherubim, and above it the holy Shekinah, the visible manifestation of Jehovah's presence; all but a dim reflection of the glories of the temple of God in heaven, the great center of the work for man's redemption. PP 349.3

A period of about half a year was occupied in the building of the tabernacle. When it was completed, Moses examined all the work of the builders, comparing it with the pattern shown him in the mount and the directions he had received from God. “As the Lord had commanded, even so had they done it: and Moses blessed them.” With eager interest the multitudes of Israel crowded around to look upon the sacred structure. While they were contemplating the scene with reverent satisfaction, the pillar of cloud floated over the sanctuary and, descending, enveloped it. “And the glory of the Lord filled the tabernacle.” There was a revealing of the divine majesty, and for a time even Moses could not enter. With deep emotion the people beheld the token that the work of their hands was accepted. There were no loud demonstrations of rejoicing. A solemn awe rested upon all. But the gladness of their hearts welled up in tears of joy, and they murmured low, earnest words of gratitude that God had condescended to abide with them. PP 349.4

It is of some consequence that a building prepared expressly for God to meet with his people, should be arranged with care, made comfortable, neat and convenient; for it is to be dedicated to God, and presented to him, and he is to be entreated to abide in that house, and make it sacred by his holy presence. Enough should be willingly given to the Lord, to liberally accomplish the work, and then the workmen be able to say, Bring no more offerings. A house built for God never should be left in debt, for God would be dishonored. He is acquainted with every heart, and he will reward every one who freely gives back to him, when he requires, that which he has given them. If they withhold that which belongs to God, he will afflict them in their families, and cause decrease in their possessions, just according to their disposition to rob him. 4aSG 7.1

After the building of the tabernacle was completed, Moses examined all the work, and compared it with the pattern, and directions he had received of God, and he saw that every part of it agreed with the pattern, and he blessed the people. God gave a pattern of the ark to Moses with special directions how to make it. The ark was made to contain the tables of stone, on which God engraved, with his own finger, the ten commandments. It was in form like a chest, and was overlaid and inlaid with pure gold. It was ornamented with crowns of gold round about the top. The cover of this sacred chest was the mercy-seat made of solid gold. On each end of the mercy-seat was fixed a cherub of pure solid gold. Their faces were turned toward each other, and were looking reverentially downward toward the mercy-seat, which represents all the heavenly angels looking with interest and reverence to the law of God deposited in the ark in the heavenly sanctuary. These cherubs had wings. One wing of each angel was stretched forth on high, while the other wing of each angel covered their forms. The ark of the earthly sanctuary was the pattern of the true ark in Heaven. There, beside the heavenly ark, stand living angels, at either end of the ark, with each, one wing overshadowing the mercy-seat, and stretching forth on high, while the other wings are folded over their forms in token of reverence and humility. 4aSG 7.2