¹⁷ Build a cover for the chest out of pure gold. It will be known as the seat of mercy—where sins are atoned—and it should be 45 inches long and 27 inches wide. ^18-19 Fashion two winged guardians^[a] out of hammered gold, and place them at both ends of the seat of mercy. Put one winged guardian at each end, but have your artisans make them appear as one solid piece with the cover.