Isaiah 66:1 ESV
Thus says the Lord:
“Heaven is my throne,
and the earth is my footstool;
what is the house that you would build for me,
and what is the place of my rest?
Heaven and earth are the two sides of creation. The Lord existed before He created them. He begins by entering heaven, which is His throne of light and presence. It is Eden from where the river flowed and watered the Garden of Eden.
He left the throne of heaven to walk on the earth in the body of a man. He left the footprints of the way to God for us to follow Him to His throne in heaven. We are creatures of the earth until we enter the kingdom of heaven. There we journey in Him until we rest with Him.