As has been seen, Jehovah God does not reside in the physical heavens, being a Spirit. However, since he is “the High and Lofty One” who resides in “the height” (Isa 57:15), the basic sense of that which is “lifted up” or “lofty” expressed in the Hebrew-language word makes it appropriate to describe God’s “lofty abode of holiness and beauty.” (Isa 63:15; Ps 33:13, 14; 115:3)

His throne is in the heavens, that is, in the spirit realm over which he also rules. (Ps 103:19-21; 2Ch 20:6; Mt 23:22; Ac 7:49) From his supreme or ultimate position, Jehovah, in effect, ‘looks down’ upon the physical heavens and earth (Ps 14:2; 102:19; 113:6), and from this lofty position also speaks, answers petitions, and renders judgment. (1Ki 8:49; Ps 2:4-6; 76:8; Mt 3:17)