People imagine that since G‑d is not physical, therefore He must be in heaven. But the heavens—and all things spiritual—are just as much creations as the earth. Less dissonant, more harmonious, more lucid—but finite realms nonetheless.
G‑d is not found due to the capacity of a place, but by His desire to be there. And what He desires most is to be found in the work of our hands, fixing up His world.
In the heavens is G‑d’s light. In the work of our hands dwells G‑d Himself, the source of all light.