“Heavens of the heavens.” The expression “heavens of the heavens” is considered to refer to the highest heavens and would embrace the complete extent of the physical heavens, however vast, since the heavens extend out from the earth in all directions.​—De 10:14; Ne 9:6.

Solomon, the constructor of the temple at Jerusalem, stated that the “heavens, yes, the heaven of the heavens” cannot contain God. (1Ki 8:27) As the Creator of the heavens, Jehovah’s position is far above them all, and “his name alone is unreachably high. His dignity is above earth and heaven.” (Ps 148:13) Jehovah measures the physical heavens as easily as a man would measure an object by spreading his fingers so that the object lies between the tips of the thumb and the little finger. (Isa 40:12)

Spiritual Heavens. The same original-language words used for the physical heavens are also applied to the spiritual heavens. As has been seen, Jehovah God does not reside in the physical heavens, being a Spirit. However, since he is “the High and Lofty One” who resides in “the height” (Isa 57:15), the basic sense of that which is “lifted up” or “lofty” expressed in the Hebrew-language word makes it appropriate to describe God’s “lofty abode of holiness and beauty.” (Isa 63:15; Ps 33:13, 14; 115:3) As the Maker of the physical heavens (Ge 14:19; Ps 33:6), Jehovah is also their Owner. (Ps 115:15, 16) Whatever is his pleasure to do in them, he does, including miraculous acts.​—Ps 135:6.

In many texts, therefore, the “heavens” stand for God himself and his sovereign position. His throne is in the heavens, that is, in the spirit realm over which he also rules. (Ps 103:19-21; 2Ch 20:6; Mt 23:22; Ac 7:49) From his supreme or ultimate position, Jehovah, in effect, ‘looks down’ upon the physical heavens and earth (Ps 14:2; 102:19; 113:6), and from this lofty position also speaks, answers petitions, and renders judgment. (1Ki 8:49; Ps 2:4-6; 76:8; Mt 3:17) So we read that Hezekiah and Isaiah, in the face of a grave threat, “kept praying . . . and crying to the heavens for aid.” (2Ch 32:20; compare 2Ch 30:27.) Jesus, too, used the heavens as representing God when asking the religious leaders whether the source of John’s baptism was “from heaven or from men.” (Mt 21:25; compare Joh 3:27.) The prodigal son confessed to having sinned “against heaven” as well as against his own father. (Lu 15:18, 21) “The kingdom of the heavens,” then, means not merely that it is based in and rules from the spiritual heavens but also that it is “the kingdom of God.”​—Da 2:44; Mt 4:17; 21:43; 2Ti 4:18.

Also because of God’s heavenly position, both men and angels raised hands or faces toward the heavens in calling upon him to act (Ex 9:22, 23; 10:21, 22), in swearing to an oath (Da 12:7), and in prayer (1Ki 8:22, 23; La 3:41; Mt 14:19; Joh 17:1). At Deuteronomy 32:40 Jehovah speaks of himself as ‘raising his hand to heaven in an oath.’ In harmony with Hebrews 6:13, this evidently means that Jehovah swears by himself.​—Compare Isa 45:23.