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On Tishah B'Av, through Chatzos (Mincha) we sit on the floor (SA OC 559:3), like mourners (MB 559:10). If one can't sit on the floor, he may sit on a cushion or a chair close to the floor (ibid. 11).
Is this a rule about the height of the chair, that it must be close to the floor, or must it simply be uncomfortable, and so even a taller chair that's uncomfortable would be permissible.
It has to do with "being on the floor". The din is really to sit on the floor. Anywhere within 3 tefachim of the floor, (I think 12 inches) is considered part of the floor.
The gemora in many places speaks of a "mourners bed". Being that in that society all sitting and leaning were done on beds, the beds were higher, hence the need for a "mourners bed", one that is lower and close to the ground. Remember however, that this is still a "bed" and bound to be as comfortable as one.
I don't have exact sources, but regarding the mourners bed, the Artscroll Kinnos mentions it in the footnotes in relation to a kinnah that says everyone had to make their own mourners bed. In a regular society, the comforters would prepare the mourners bed for the mourners. However, by the churban EVERYONE was a mourner and therefore everyone had to prepare their own.
