People imagine that since God is immaterial, He must therefore be in heaven. But the heavens—and all spiritual things—are just as much creations as the earth. Less dissonant, more harmonious, more lucid—they are still finite orders.
God is not found according to the capacity of a place, but according to His will to be there. And what He most desires is to be found in the work of our hands, setting His world right.
In the heavens is the light of God. In the work of our hands resides God Himself, the source of all light.