The Lord’s throne is in heaven – Psalm 11:4
The LORD is in his holy temple, the LORD'S throne is in heaven: his eyes behold, his eyelids try, the children of men.
God currently sits in His holy temple, and nothing can stop the fulfillment of His plans. His throne is in heaven, unmoved and unmovable, no matter what kingdoms on earth may rise or fall. Though nothing can disturb God's poise and serenity, He is nevertheless concerned about what is occurring on earth. He not only sees what happens but constantly makes value judgments about the righteous and the wicked.