James 1:17 speaks of the Father of lights with whom there is no change nor shadow of turning.
There are heavenly lights "from above" as James says in the first part of the verse James 1:17a
The book of Kings chapter 8 verse 27 tells us that neither the heavens nor the heaven of heavens can contain God. The heavens are the atmospheric heavens in which birds fly and the astronomical heavens in which God placed the sun moon and stars. Science tells us that the astronomical heavens contains billions upon billions of galaxies each containing billions upon billions of stars, planets, asteroids and comets! God is greater than this vast universe. Obviously this is not the residence of God. What about the heaven of heavens? That's where God's throne is and it is the residence of the holy angels and the saints.
But listen. If the heavens and the heaven of heavens cannot contain God, where is the place of the Infinite God?
The Bible indicates there is a "highest heaven" as when the angels sang 'Glory to God in the highest.' The Jews knew this, and that is why when Jesus entered Jerusalem on a colt, they shouted 'Hosanna in the highest!'
Here is where the Father of Lights dwells in inaccessible Light and splendor. 1 Timothy 6-16
The Hebrew language has an expressive phrase for it- Ein Sof Ohr. Endless Light which is eternal and infinite. Every good gift comes from above from the Father of Lights who lives in Ein Sof Ohr!
Only Jesus has been thera because He comes from there (John 6-46, 50-51) and returned there and sent the Holy Spirit from there.