And this is the reason: God lives forever and is holy. He is high and lifted up. He says, “I live in a high and holy place, but I also live with people who are sad and humble. I give new life to those who are humble and to those whose hearts are broken.
This is what the Lord says: “Heaven is my throne, and the earth is my footstool. So do you think you can build a house for me? Do I need a place to rest?
“The tax collector, standing at a distance, would not even look up to heaven. But he beat on his chest because he was so sad. He said, ‘God, have mercy on me, a sinner.’