Where does God extend his tent? Will God spread his tent in the heavens or on earth?

The key point in in Rev 21:3 where it says that the tent of God is with MANKIND. That would be here on earth since mankind can't reside in heaven. However God is not literally here on earth with us since no man can see God and live! What that indicates that Jehovah's APPROVAL is with faithful humans who have exercised faith in his Son's ransom sacrifice and have lived their lives according to his will!