Heaven is the palace, or presence-chamber, of the Supreme Being who is both the cause and source of all holy love. God, indeed, with respect to His essence is everywhere. He fills heaven and earth. But yet He is said on some accounts more especially to be in some places rather than others. He was said of old to dwell in the land of Israel above all other lands, and in Jerusalem above all other cities in that land, and in the temple above all other houses in that city, and in the holy of holies above all other apartments in that temple, and on the mercy seat over the ark above all other places in the holy of holies. But heaven is His dwelling place above all other places in the universe.