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.
In the Work of Our Hands G-d is not physical, but exists within physical being. Since this is so, I hesitate, almost resist, using the words “He” and”His” since this has led to falsely imagined male superiority in our world. This would be the perfect time to create more fitting words of description. Don’t you think so?
Sometimes we refer to G-d in the feminine, as "the Shechinah." But Hebrew has not neuter form—no "it."
For more explanation, please see Who Is Shechinah, And What Does She Want from My Life?