“Several factors indicate that David's throne is separate and distinct from God's throne in heaven. First, several descendants of David have sat on his throne, but only one of his descendants ever sits on the right hand of God's throne in heaven. That descendant is Jesus Christ (Ps. 110:1; Heb. 8:1; 12:2). Second, David's throne was not established before his lifetime (2S. 7:16-17). By contrast, since God has always ruled over His creation, His throne in heaven was established long before David's throne (Ps. 93:1-2). Third, since God's throne in heaven was established long before David's throne and since God's throne was established forever (Lam. 5:19), then it was not necessary for God to promise to establish David's throne forever (2S. 7:16) if they are the same throne. Fourth, David's throne was on the earth, not in heaven. David and his descendants who sat on his throne exercised an earthly, ruling authority. They never exercised ruling authority in or from heaven. By contrast, as noted earlier, the Bible indicates that God's throne is in heaven. Fifth, the Bible's consistent description of David's throne indicates that it belongs to David. When God talked to David about his throne, God referred to it as “thy throne” (2S. 7:16; Ps. 89:4; 132:12). When God mentioned David's throne to others, He referred to it as “his throne” (Ps. 89:29; Jer. 33:21), “David's throne” (Jer. 13:13), and “the throne of David” (Jer. 17:25; 22:2,4,30). By contrast, the Scriptures' consistent description of the throne in heaven indicates that it belongs to God the Father.”
--Renald Showers Israel My Glory January/February 2001, p. 30.