Matthew 23:22

And the person who takes an oath 'by heaven,' swears 'by the throne of God,' and [also] by Him [i.e., God] who sits on it.

Matthew 5:34

But I say to you, do not take any oath, [saying] 'by heaven,' for it is God's throne;

Acts 7:49

'Heaven is my throne and the earth is my footrest. What kind of a house do you plan to build for me? the Lord asked. Or what sort of a place is suitable for me to rest in?

Revelation 4:2-3

Immediately, I was in [i.e., under the influence of] the Holy Spirit [See 1:10], and there before me was situated a throne in heaven, with Someone sitting on it [Note: From the following description, this appears to have been God].

Treasury of Scripture Knowledge

Summary

And he that shall swear by heaven, sweareth by the throne of God, and by him that sitteth thereon.

Bible References

By the

Matthew 5:34
But I say to you, do not take any oath, [saying] 'by heaven,' for it is God's throne;
Acts 7:49
'Heaven is my throne and the earth is my footrest. What kind of a house do you plan to build for me? the Lord asked. Or what sort of a place is suitable for me to rest in?
Revelation 4:2
Immediately, I was in [i.e., under the influence of] the Holy Spirit [See 1:10], and there before me was situated a throne in heaven, with Someone sitting on it [Note: From the following description, this appears to have been God].