# He ... the Lord

These phrases refer to Yahweh. Yahweh is often called "the Lord" but the words for "Yahweh" and "the Lord" are different.

# sits in the heavens

Here sitting represents ruling. What he sits on can be stated clearly. Alternate translation: "rules in the heavens" or "sits on his throne in heaven" (See: [[rc://en/ta/man/translate/figs-explicit]] and [[rc://en/ta/man/translate/figs-metonymy]])

# the Lord mocks them

"the Lord mocks those people." Why he mocks them can be stated clearly. Alternate translation: "The Lord mocks them for their foolish plans" (See: [[rc://en/ta/man/translate/figs-explicit]])