The Torah details the formula for the “tithing confession.” The end of this declaration contains the petition to God, worded: “Look forth from Thy holy habitation, from heaven, and bless Thy people Israel…” (Deut. 26, 15; JPS 1917). The simple meaning of the verse, that God’s dwelling-place is in the Heavens, fits well with other verses in Tanakh which have the same assumption or suggestion. God says “I will descend and see” - which sounds as if God is literally descending from on high in order to visit the earth below.
