² tn Heb “to the faces of the atonement plate.” The exact meaning of the Hebrew term כַּפֹּרֶת (kapporet) here rendered “atonement plate” is much debated. The traditional “mercy seat” (KJV, ASV, NASB, NRSV) does not suit the cognate relationship between this term and the Piel verb כִּפֶּר (kipper, “to make atonement, to make expiation”). The translation of the word should also reflect the fact that the most important atonement procedures on the Day of Atonement were performed in relation to it. Since the Lord would “appear in the cloud over the atonement plate,” and since it was so closely associated with the ark of the covenant (the ark being his “footstool”; cf. 1 Chr 28:2 and Ps 132:7-8), one could take it to be the place of his throne at which he accepts atonement. See J. Milgrom, Leviticus (AB), 1:1014; J. E. Hartley, Leviticus (WBC), 234-35; and R. E. Averbeck, NIDOTTE 2:691, 699. Cf. NIV “the atonement cover”; NCV “the lid on the Ark”; NLT “the Ark’s cover – the place of atonement.”