Acts 7 also has a very interesting reference to “heaven.” Here are three texts in Acts 7:
42: But God turned away from them and handed them over to worship the host of heaven, as it is written in the book of the prophets …
But it is a combination of v. 49 and vv. 55-56 that lead to insight:
48 Yet the Most High does not dwell in houses made with human hands; as the prophet says,
49 ?Heaven is my throne,

and the earth is my footstool.
What kind of house will you build for me, says the Lord,
or what is the place of my rest?
50 Did not my hand make all these things??
54 When they heard these things, they became enraged and ground their teeth at Stephen. 55 But filled with the Holy Spirit, he gazed into heaven and saw the glory of God and Jesus standing at the right hand of God. 56 ?Look,? he said, ?I see the heavens opened and the Son of Man standing at the right hand of God!? 57 But they covered their ears, and with a loud shout all rushed together against him.
First, heaven again can refer to the sky and things therein.
Second, heaven stands in contrast to earth as the place of God and the place God created. Heaven is God’s throne. It does not say heaven is where my throne exists.
Third, Stephen sees into the heavens and in the heavens he sees Jesus seated next to God. So once again heaven is connected to the throne of God. One might say heaven is the throne or the throne room of God.