We approach this question with awe and care because God is beyond our comprehension in countless ways.
For my thoughts are not your thoughts, neither are your ways my ways, declares the Lord. For as the heavens are higher than the earth, so are my ways higher than your ways and my thoughts than your thoughts. (Isaiah 55:8-9)
Heaven is the name given to the habitation or dwelling place of God. As Jesus prayed:
Our Father in heaven… (Matthew 6:9)
To my knowledge the Bible doesn’t record the creation of heaven — God’s home. This raises a further question: Has heaven always existed, as God has always existed?
The words heaven or heavens are also used to refer to the sky or space (as in the quote from Isaiah above). These are described as being created (Genesis 1:1, 6-8) and giving glory to God, showcasing his handiwork (Psalm 19:1).
These two aspects of heaven are intertwined in the Bible. The physical heavens (the sky and space) are symbolic of the spiritual heaven (the dwelling place of God).
We can be awestruck as we stare up into the blue sky on a clear sunny day and look at a limitless space, which continues as far as we can see — it is boundless. This is a small glimpse at the boundless and limitless nature of God. This is the sentiment that is conveyed in Isaiah 55:8-9. The heavens are immeasurable to us. So is God, his thoughts, his ways and his home. The connection between the physical heavens and spiritual heaven is further displayed in how Jesus prayed. He is described as lifting up his eyes to heaven in prayer when Lazarus is raised from the dead (John 11:41, also see John 17:1).
The Bible indicates that God is present everywhere (Psalm 139:7-12) and his resting place is with those who are humble (Isaiah 66:1-2). God is not confined to one destination; he occupies all space as well as all time (Psalm 90:2).
What does the following verse further tell us about heaven?
Father of the fatherless and protector of widows is God in his holy habitation. (Psalm 68:5)
This speaks of a close God. Heaven is closer than we might think. Heaven is where God’s grace and truth is found, where his will is done (Matthew 6:10). It is God’s intention that this heaven should one day fill the whole earth:
Behold, the dwelling place of God is with man. He will dwell with them, and they will be his people, and God himself will be with them as their God. He will wipe away every tear from their eyes, and death shall be no more, neither shall there be mourning, nor crying, nor pain anymore, for the former things have passed away. (Revelation 21:3-4)