Similarly, (Exodus 25:8) "and they shall make for Me a sanctuary, etc." What is the intent of this? Is it not written (Jeremiah 23:24) "Do I not fill heaven and earth?" What, then, is the intent of "And they shall make for Me a sanctuary"? For the sake of receiving reward for making it.
If God's Presence Already Pervades Every Corner of Reality, What Could
Mekhilta Tractate Pischa 16:8