Where has God seated believers together with Christ?

Les teaches that when Christ was on the cross, in the tomb, and rising in resurrection power, God saw believers there with Him. Paul brings out that believers have been raised, resurrected out of that deadness, and made to sit together in the heavenlies. Les stresses that believers are special in God’s sight because they believe the gospel, and God considers them already seated with Him in the heavenlies. He adds comfort for those who lose believing loved ones: such loved ones are in His presence, already seated in the heavenlies. Death can kill the body, but it cannot kill that which is already a citizen of heaven. In the verses he reads, even when we were dead in sins, He quickened us together with Christ, raised us up together, and made us sit together in the heavenlies in Christ Jesus—by grace, not merit.