People imagine that since G-d is not physical, therefore He must be in heaven. But the heavens--and all things spiritual--are just as much creations as the earth. Less dissonant, more harmonious, more lucid--but finite realms nonetheless.
G-d is not found due to the capacity of a place, but by His desire to be there. And what He desires most is to be found in the work of our hands, fixing up His world.
In the heavens is G-d's light. In the work of our hands dwells G-d Himself, the source of all light.
