Numbers 7:89 HCSB
89 When Moses entered the tent of meeting to speak with the Lord, he heard the voice speaking to him from above the mercy seat that was on the ark of the testimony, from between the two cherubim. He spoke to him that way.
The mercy seat is between the Lord and Moses. This is how the Lord choose to meet with Israel. The mercy seat took on flesh when Jesus came. The tabernacle prepared us for His coming. Through Jesus, the LORD meets with us today, speaking through the Holy Spirit.