שמות כד, ה: וְשָכַנְתִי בְתוֹכָם: ט כְכֹל אֲשֶר אֲנִי מַרְ אֶה אוֹתְך
The Sforno interprets the sense of these verses as follows:
The Cheruvim are found in two places: over the Ark cover in the “Holy of Holies”; and woven into the curtains which comprised the wall of the Mishkan which were considered “Holy.” Now the Jewish people are called “Holy”, while the Torah scholars and men of spirit are called the “Holy of Holies.” The curtains clasped together symbolize the need for Torah scholars to be connected to the common people and instruct them in the ways of Torah.
On an even higher level, symbolized by the Cheruvim in the Holy of Holies there will be the select few who will transmit and receive the Divine wisdom of HaShem by plumbing the depths of Torah. This is indicated by the Cheruvim facing one another while at the same time looking down at the Ark which contains the testimony of law.
The Sforno refers to the Ark as גוף (body) for is symbolizes the physical being of the Torah scholar. Just as the Ark was made of three boxes (gold fitted within wood within gold) so too the body of a holy person, although physical, must be pure on the outside and the inside. The Ark cover was totally made of gold for it represents the soul of a person, not attached to the Ark but separate from it.
The final words “and so you shall make it” is interpreted as a rebuke. Until the sin of the Golden Calf there was no need for the Mishkan, since HaShem was prepared to come to wherever the Jews would cause his Name to be mentioned. However, after the sin, it was necessary to designate a limited place for the Divine Presence to dwell.
