In heaven
The word 'heaven' שמים reflects that we are in God. John says that there are three in heaven who testify: The Father מ, Word ם, and Spirit ש. The word shamem שמם means 'desolate'. Heaven was desolate... God was desolate, until he created, represented by the yod י. [1]
- Saying that God is desolate sounds like it should be some kind of heresy. It's not. It simply says that God had not yet created. He was not the creator until he created. Notice where creation (the yod י) is: It is between the two mems מים.