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The heaven - Hebrew, “The heavens.”

Even the heavens are the Lord‘s - A more literal and correct rendering of this would be, “The heavens are heavens for Jehovah.” That is, he has reserved the heavens as a home for himself, or as his special possession and home. Compare Isaiah 66:1; Matthew 5:34; Acts 7:49.

But the earth … - He propared earth for the abode of man; he has placed man upon it to cultivate it; he has given its fruits and productions to man, to be held and enjoyed by man; he has made all on earth subject to man - the dwellers in the air, the land, and the waters. All this he has given to man; not to the angels. Earth is the home of man, the birth-place of man; the place where he lives, where he shows the result of his toil, his skill, and his ingenuity; the place where he builds houses, bridges, monuments, works of art; the place where he prepares for another state of existence; the place where he dies, and is buried. It is, as formed by the Creator, a beautiful home outfitted for mankind; how much more beautiful would it be, if man never defiled or desolated it by sin! how happy an abode would it have been if sin had never entered it!

It is folly to trust in dead images, but it is wisdom to trust in the living God, for he is a help and a shield to those that trust in him. Wherever there is right fear of God, there may be cheerful faith in him; those who reverence his word, may rely upon it. He is ever found faithful. The greatest need his blessing, and it shall not be denied to the meanest that fear him. God's blessing gives an increase, especially in spiritual blessings. And the Lord is to be praised: his goodness is large, for he has given the earth to the children of men for their use. The souls of the faithful, after they are delivered from the burdens of the flesh, are still praising him; but the dead body cannot praise God: death puts an end to our glorifying him in this world of trial and conflict. Others are dead, and an end is thereby put to their service, therefore we will seek to do the more for God. We will not only do it ourselves, but will engage others to do it; to praise him when we are gone. Lord, thou art the only object for faith and love. Help us to praise thee while living and when dying, that thy name may be the first and last upon our lips: and let the sweet savour of thy name refresh our souls for ever.