And the rest is details.

Isaiah 66:1-2 (NASB)

66 Thus says the Lord,

“ Heaven is My throne and the earth is My footstool.

Where then is a house you could build for Me?

And where is a place that I may rest?

2 “For My hand made all these things,

Thus all these things came into being,” declares the Lord.

“But to this one I will look,

To him who is humble and contrite of spirit, and who trembles at My word.