Midrash for Isaiah 66:15

A mortal king may sit on a lofty throne and his feet may fail to reach the footstool beneath him, but the throne of the Holy One, blessed be He, is high in the heavens and the earth is His footstool. A mortal king may recline on a couch and men are able to sit at his right and left, but the Holy One, blessed be He, sits like a king on his throne and fills it, and all the world is contained beneath His feet, as it is said: Do not I fill the heaven and earth? (Jer. 23:24).

Woe unto him who sins, let him consider before whom he sins; happy is he who is worthy, let him consider in whose sight he is worthy! Woe to him who will be compelled to account for his misdeeds in the hereafter! Happy is he who will be given his reward in the hereafter, as it is said: Behold, His reward is with Him, and His recompense before Him (Isa. 62:11).