Isaiah 66:1
Thus said the LORD, The heaven is my throne, and the earth is my footstool: where is the house that you build to me? and where is the place of my rest?
Torrey's Topical Textbook—AKJV

Matthew 5:35
Nor by the earth; for it is his footstool: neither by Jerusalem; for it is the city of the great King.
Torrey's Topical Textbook—AKJV