Midrash su Salmi 148:13

… it is written there “Behold the heaven and the heaven of heavens cannot contain You…” (Melachim I 8:27) and here it is written “…the glory of the Lord filled the Tabernacle.” (Shemot 40:35) R’ Yehoshua of Sachnin said in the name of R’ Levi ‘to what is this likened? To an open cave at the edge of the sea. When the sea storms the cave is filled, but the sea is not reduced. So too, even though it is written that ‘the glory of the Lord filled the Tabernacle’ the upper and lower worlds did not lose anything of the brilliance of the glory of the Holy One, just as it is written “Do I not fill the heavens and the earth? says the Lord.” (Yirmiyahu 23:24) Therefore it is written here ‘And it was’. Just as the Divine Presence was here below at the beginning of the creation of the world but withdrew to above, now it returned to be below as it had been “And it was that on the day that Moses finished…” (Bamidbar 7:1) ... [Another explanation. “And it was that on the day that Moses finished erecting the Mishkan…” (Numbers 7:1)] R’ Simon said: at the time when the Holy One told Israel to erect the Tabernacle, He hinted that when the Tabernacle below is erected, the Tabernacle above is erected, as it says “And it was that on the day that Moses finished…” (ibid.) It does not say ‘erecting the Tabernacle’ but rather ‘erecting this (et) the Tabernacle.’ This refers to the Tabernacle above. The Holy One said: in this world, when the Tabernacle was erected, I commanded Aharon and his sons that they bless you. In the time to come I, in my glory, will bless you. So it is written “May the Lord bless you from Zion, He Who made heaven and earth.” (Psalms 134:3)

Has it not already been stated: Do I not fill heaven and the earth (Jer. 23:24)? R. Joshua of Sikhnin said in the name of R. Levi: This may be compared to a cave situated at the edge of the sea. Though the sea rushes forth and fills the cave, the sea lacks nothing. Similarly with the Holy One, blessed be He, may His name be blessed, for though it is written: And the glory of the Lord filled the Tabernacle (Exod. 40:34), nevertheless His glory is above the heaven and the earth (Ps. 148:13). You should not say that the Holy One, blessed be He, compressed His Shekhinah only into the Tabernacle. He likewise compressed His Shekhinah into the ark that Bezalel had made, as it is written: Behold, the ark of the covenant of the Lord of all the earth (Josh. 3:11). This indicates that the Holy One, blessed be He, was within it. Who other than Bezalel could have made it, since it says: And Bezalel made the ark?

At first, His glory extended over the heavens, but later the earth was full of His praise. David said to them: He mocks you, for His praise extends over the earth, as it is said: Let them praise the name of the Lord, for His name alone is exalted; His glory is above the earth and heaven (Ps. 148:13). The Holy One, blessed be He, continued: Why do you wonder about this? Observe how very much I love the earthly beings that I shall descend and dwell behind a curtain of goats’ hair for their sake. As it is said: Thou shalt make curtains of goats’ hair (Exod. 26:7).