In other words, while the Father and the Son are visibly and personally in heaven, they are invisibly here in the body of the faithful by the indwelling of the Comforter. So that though we affirm that on the Day of Pentecost the Holy Spirit came to dwell upon earth...we do not imply that He thereby ceased to be in heaven.
Not with God, as with finite man, does arrival in one place necessitate withdrawal from another. Jesus uttered as saying concerning Himself so mysterious and seemingly contradictory that many attempts have been made to explain away its literal and obvious meaning: 'And no man has ascended up to heaven but He that came down from heaven, even the Son of man Who is in heaven'
~ Christ on earth, and yet in glory; here and there, at the same time, just as a thought which we embody in speech and send forth from the mind, yet remains in the mind as really and distinctly as before it was expressed." ~
- A. J. Gordon