Is “In the beginning, Lord, you laid the foundations of the earth” (Hebrews 1:10) about God or about Jesus?

‘In the beginning, Lord, you laid the foundations of the earth, and the heavens are the work of your hands.” (Hebrews 1:10 NIV)

In Hebrews 1:10 the writer applies this quote from Psalm 102 about God to Jesus.

The answer below is taken from Ron Abel’s Wrested Scriptures. However before reading it note that there is an alternative answer – that the author is Hebrews 1 is applying the verse to the new creation in the same way as Christ is described as creator of the new creation in Colossians 1:15-18

¹⁵ The Son is the image of the invisible God, the firstborn over all creation. ¹⁶ For in him all things were created: things in heaven and on earth, visible and invisible, whether thrones or powers or rulers or authorities; all things have been created through him and for him. ¹⁷ He is before all things, and in him all things hold together. ¹⁸ And he is the head of the body, the church; he is the beginning and the firstborn from among the dead, so that in everything he might have the supremacy.

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from Ron Abel’s Wrested Scriptures.

Hebrews 1:10-12

“And, Thou, Lord, in the beginning hast laid the foundation of the earth; and the heavens are the works of thine hands: They shall perish; but thou remainest; and they all shall wax old as doth a garment; And as a vesture shalt thou fold them up, and they shall be changed: but thou art the same, and thy years shall not fail.”

Problem:

The writer to the Hebrews quotes from Psalm 102:25-27. It is argued that the Father is the creator of heaven and earth in this Psalm. Since the writer to the Hebrews applies this Psalm to Christ to show that he has a more excellent name than the angels, therefore, it is argued, he must be the creator of the universe, and hence “Very God”.

Solution:

1. The Psalm does not refer to the literal heavens and earth since these will not perish. Many Bible passages either state or imply the continued existence of the earth. (Isa. 45:18, cf. Isa. 11:9, Num. 14:21, Hab. 2:14; Ecc. 1:4; 1 Chron. 16:30; Psa. 93:1; 104:5). The “heavens and earth” are used figuratively elsewhere in Scripture. (e.g. 2 Peter 3:12, 13 cf. Isa. 65:17; 66:22 where it is apparent that the literal earth is still in existence.) 
2. Psalm 102 is Messianic. It was written for the “generation to come: and the people which shall be created”. (vs. 18 cf. vs. 13-16). The Messiah is now making new men and women for his kingdom. In the New Testament, “create” is frequently used in reference to this regenerative work of the Lord. (Eph. 2:10, 15; 4:23, 24; Gal. 6:15,¹ 2 Cor. 5:17; James 1:18). 
3. The heavens and earth which were to pass away, rolled up like a garment, are the Mosaic “heavens and earth”. This is indicated by the following:
   
   1. The writer to the Hebrews elsewhere in his epistle alludes to the language of Psalm 102:26 in describing the termination of the Mosaic order: “Now that which decayeth and waxeth old is ready to vanish away.” (Hebrews 8:13).
      
   2. The people “that shall be created” (Psalm 102:18) refers to those in the new covenant. It was prophesied of Christ: “Lo, I come to do thy will, O God. He taketh away the first {old covenant}, that he may establish the second. By the which will we {believers} are sanctified through the offering of the body of Jesus Christ once for all.” (Hebrews 10:9). Again, the context indicates the termination of the Mosaic order.
      
   3. The argument in Hebrews 1 is that the Son hath by inheritance obtained a more excellent name than the angels. (Hebrews 1:4). The reference to the Mosaic “heavens and earth” is an effective argument since angels administered this constitution. (Acts 7:38, 53; Gal. 3:19; Heb. 2:2). This was the constitution to be folded up as a garment by the Son – therefore the Son must have a more excellent name than the angels.