God, and the divine emanation that comes directly from him, is not in space, yet he is omnipresent and is with every human being in the world, every angel in heaven, and every spirit below heaven. This fact is inaccessible to thinking that is merely earthly, but spiritual thinking can comprehend it to some extent. Thinking that is merely earthly cannot comprehend it because space is part of the thinking. Earthly thinking is based on things in the world; and everything visible in the world has spatial dimensions. Size here, whether large or small, has to do with space; length, width, and height here have to do with space. In fact, every measurement, shape, and form in our world has to do with space.
Still, we can to some extent understand God’s relationship to space through material thinking, provided we let in some spiritual light; but first I will say something about spiritual thinking. Ideas in spiritual thought have no relationship to space; they relate in every way to state. State applies to love, life, wisdom, emotions and inclinations, and enjoyment—generally to goodness and truth. A truly spiritual conceptualization of these things has nothing in common with space. It is higher. It sees spatial concepts below itself the way heaven sees earth.
God is present in space independently of space and in time independently of time because God is always the same, from eternity to eternity. What God was like before creation, God was like after creation. Before creation, there was no space or time in and with God. After creation, there was. Because God remained the same, then, he is in space independently of space, and in time independently of time. As a result, nature is separate from him and yet he is omnipresent in it. It is similar with the life that is present in every substantial and every physical part of us, but does not integrate itself into those parts. A similar thing is true of light in relation to our eyes, sound in relation to our ears, and taste in relation to our tongues. A similar thing is also true of the ether in landmasses and oceans that allows this terraqueous planet to be held together and spun around; and so on. If those active forces—light, sound, taste, and ether—were taken away, the receptors made of substance and matter would soon collapse and fall apart. In fact, if God were not present in the human mind everywhere and always, the mind would dissolve like a bubble popping in the air, and both brains, on whose primary structures the mind depends, would turn to froth. Everything that is human would become the dust of the earth or a smell floating in the atmosphere.
Because God is present in all time independently of time, his Word speaks of past and future in the present tense. For example, in Isaiah: “A Child is born to us, a Son is given to us, whose name is Hero, Prince of Peace” (Isaiah 9:6). In David as well, “I will announce this decision: Jehovah said to me, ‘You are my Son. Today I fathered you’” (Psalms 2:7). These statements refer to the Lord who was to come. In the same source it also says, “In your eyes, a thousand years are like yesterday” (Psalms 90:4).
From many other passages in the Word about seeing and being vigilant we can see that God is present everywhere in the entire world, and yet there is nothing belonging to the world in him, that is, nothing limited in space and time. For example, this passage in Jeremiah:
Am I not a God near you, rather than a God far away? Can a man be covered over in hiding places so that I would not see him? I fill the whole heaven and the whole earth. (Jeremiah 23:23–24)
from True Christianity, Volume 1, Section 30