כֹּ֚ה אָמַ֣ר יְהוָ֔ה הַשָּׁמַ֣יִם כִּסְאִ֔י וְהָאָ֖רֶץ הֲדֹ֣ם רַגְלָ֑י אֵי־זֶ֥ה בַ֙יִת֙ אֲשֶׁ֣ר תִּבְנוּ־לִ֔י וְאֵי־זֶ֥ה מָק֖וֹם מְנוּחָתִֽי׃
永恆者如此說：「天是我的寶座，地是我的腳凳。你們要為我建造的是怎樣的殿宇？哪裡是我安息的地方呢？」
Torah Ohr
“The heavens are My throne, and the earth is My footstool; what house…?” We must understand how it is applicable to say of Him, blessed be He, “My throne” and “My footstool.” After all, He has no bodily form, and He is not within the category of space. As it is written: “Behold, the place is with Me,” meaning that He is the place of the world, but the world is not His place. However, to understand the matter: the Torah is from heaven, as it is written, “For from heaven I spoke to you.” This means that Torah is the aspect of “heaven,” for shamayim, heaven, is composed of esh and mayim — fire and water. So too, regarding the Torah it is written: “From His right hand, a fiery law for them.”