To say that God dwells in heaven is not to say that He is contained there. But it is uniquely His home, His center of operations, His command post. It is the place where His throne resides. And it is where the most perfect worship of Him occurs. It is in that sense that we say heaven is His dwelling – place.
No Earthly Idea About Heaven taken from The Glory of Heaven by John MacArthur, copyright 1996, Crossway Books, a division of Good News Publishers, Wheaton Illinois, 60187, www.crosswaybooks.org, page 56.