John Wesley on Leviticus 16:14

Upon the mercy - seat - To teach us, that God is merciful to sinners only through and for the blood of Christ. With his face east - ward, or upon the eastern part, towards the people, who were in the court which lay east - ward from the holy of holies, which was the most western part of the tabernacle. This signified that the high - priest in this act represented the people, and that God accepted it on their behalf. Before the mercy - seat - On the ground.