Connected with a throne (2 Chr. 9:18). Jehovah symbolically dwelt in the holy place between the cherubim above the ark of the covenant. The ark was his footstool (1 Chr. 28:2; Ps. 99:5; 132:7). And as heaven is God’s throne, so the earth is his footstool (Ps. 110:1; Isa. 66:1; Matt. 5:35).
Footstool
Where does God live? Isaiah 66:1 gives a surprising answer: “The heaven is my throne, and the earth is my footstool.” The Lord asks what house anyone could build for him, since the whole world is already his. Stephen repeats the words in Acts 7:49 when he speaks about the temple. The image can also be tender or sobering. Isaiah 60:13 promises to make “the place of my feet glorious,” while Lamentations 2:1 mourns that in anger the Lord seemed to forget his footstool, meaning Zion. Heaven is large, and he still cares about a particular place.
4 verses
Isaiah
The glory of Lebanon shall come unto thee, the fir tree, the pine tree, and the box together, to beautify the place of my sanctuary; and I will make the place of my feet glorious.
Thus saith the LORD, The heaven is my throne, and the earth is my footstool: where is the house that ye build unto me? and where is the place of my rest?
Lamentations
How hath the Lord covered the daughter of Zion with a cloud in his anger, and cast down from heaven unto the earth the beauty of Israel, and remembered not his footstool in the day of his anger!
Acts
Heaven is my throne, and earth is my footstool: what house will ye build me? saith the Lord: or what is the place of my rest?
From Easton's Bible Dictionary
Matthew George Easton, 1897