Heaven is above earth in beauty, glory and power.  It is the SpiritRealm from where the HolySpirit eminates.  Looking up is symbolic of looking to the HolySpirit Father who provides all things for life and godliness to us in the name of Jesus Christ.<p>Since the HolySpirit has made His abode in us, we do not have to look up to `see` Him.  Rather we look inward in the knowledge of His presence in us.  As we do so, that act of faith enables help to flow to the need.