The Two Rings

שמות כה ,יב : וּשְתֵּי טַבָעֹת עַל־צַלְעוֹ הָאֶחָת

The Sforno disagrees with Rashi regarding the positioning of the rings on the Ark. His opinion is that the rings were placed at the corners of the bottom rim, and not at the top near the Ark cover. Thus, the rings were placed along the length, not the width as indicated by the word צלע and not צד.