People imagine that since God is not material, then He must be in the heavens. But the heavens—and all spiritual things—are just as much creations as the earth. Less dissonant, more harmonious, more lucid, but finite nonetheless.
God is not found in a place according to its capacity to contain Him, but because of His desire to be there. And what He most desires is to be found in the work of our hands, setting this world right.
In the heavens is the light of God. In the work of our hands resides God Himself, the source of all light.