Kabbalah su Isaia 66:22

And on this subject, it is written, "And I have put My words in your mouth, and I have covered you in the shadow of My hand, that I may plant heavens, and lay the foundations of earth" (Is 51:16). He does not say "the heavens," but rather "heavens."

Another explanation for: "These are the generations of the heaven..." (Beresheet 2:4) - "These" refers to those about whom it is written: "These are your Elohim, O Yisrael" (Shemot 32:4). Thus, on the day when (Hashem), shall exterminate these, (meaning the sin of the calf) it will be as it was on the day the Holy One, blessed be He, created the heaven and the earth. As it is written, "In the day that Hashem Elohim made the earth and the heavens" (Beresheet 2:4). At that time, the Holy One, blessed be He, will be together with His Shechinah and the world will be renewed, as it is written: "For as the new heavens and the new earth, which I will make..." (Isaiah 66:22). This is "In the day...made".