Two cherubims - The pattern of the tabernacle was followed (marginal reference), but without servile imitation. The original cherubs were entirely of gold. These, being so much larger, were of wood, merely overlaid with a golden plating. The arrangement of the wings, and the direction of the faces, seem also to have been different. Moses' cherubim "covered with their wings over the mercy seat;" Solomon's stretched out theirs to the full 1-Kings 6:27, so that the four wings, each five cubits long 1-Kings 6:24, extended across the whole sanctuary, the width of which was twenty cubits 1-Kings 6:20. The former looked toward one another, and were bent downward toward the mercy-seat; the latter looked outward, toward the great chamber. (See 2-Chronicles 3:13, and note.)
Of olive-tree - The oleaster or wild olive, not the cultivated species.

And within the oracle he made two cherubim of olive tree,.... Or of the oil tree, as in Isaiah 41:19; see Nehemiah 8:15; for there are other trees besides olives, out of which oil is pressed, as pine trees, cypress trees, &c. and which some think are here meant; though the Targum interprets it of the olive tree: these cherubim are different from those made by Moses, and were besides them; these were larger than they; these were made of olive wood, they of gold; these stood on the floor of the house, they at the two ends of the mercy seat, and were made out of it, and were with it in this holy place in Solomon's temple: these two cherubim may be emblems of the angels in their greatness and glory, who are always in the presence of God, behold his face, and wait to do his will; or it may be rather of the two witnesses, said to be the two olive trees standing before the God of the whole earth, Revelation 11:3; who have boldness to enter into the holiest of all, and have sight and knowledge of the mysteries of the ark and mercy seat; have their commission from heaven, and speak according to the oracles of God; these are said to be of image work, 2-Chronicles 3:10; that is, of various forms, as the thee of a man, a lion, an ox, and eagle, Ezekiel 1:10. Dr. Lightfoot thinks (g) they resembled the two Testaments, which in their beginning and end reach the two sides of the world, the creation and the last judgment, and in the middle do sweetly join the one to the other:
each ten cubits high; half as high as the most holy place; emblems either of the high angels, those thrones, dominions, principalities, and powers, or of men of uncommon size as to their gifts and grace.
(g) Prospect of the Temple, c. 15. sect. 4.

Cherubim - Besides those two made by Moses, Exodus 25:18, which were of gold, and far less than these. The Heathens set up images of their gods, and worshipped them. These were designed to represent the servants and attendants of the God of Israel, the holy angels, not to be worshipped themselves, but to shew how great he is whom we worship.