Matthew 23:22
"And he that shall swear by heaven, sweareth by the throne of God, and by him that sitteth thereon."
Cross References (ranked by relevance)
Matthew 5:34
But I say unto you, Swear not at all; neither by heaven; for it is God’s throne:
Isaiah 66:1
Thus saith the LORD, The heaven is my throne, and the earth is my footstool: where is the house that ye build unto me? and where is the place of my rest?
Psalm 11:4
The LORD is in his holy temple, the LORD’s throne is in heaven: his eyes behold, his eyelids try, the children of men.
Acts 7:49
Heaven is my throne, and earth is my footstool: what house will ye build me? saith the Lord: or what is the place of my rest?