Seats arranged for a mystic rite? (4)

I believe the answer is:

tier

I'm a little stuck... Click here to teach me more about this clue!

'seats' is the definition.
The definition and answer can be both man-made objects as well as being singular nouns.
Maybe there's a link between them I don't understand?

'arranged for a mystic rite?' is the wordplay.
'rite' anagrams to 'TIER'.
However, I'm unsure how the anagram is indicated.

Can you help me to learn more?

(Other definitions for tier that I've seen before include "Rank - row" , "Rite for a rank" , "Rite (anag.)" , "Rank - order" , "range" .)

I've seen this clue in the Evening Standard.

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