In parchment unrolled. And by Al-Bayt Al-Ma`mur.
In the Two Sahihs it is confirmed that the Messenger of Allah said in the Hadith about Al-Isra', after ascending to the seventh heaven;
ثُمَّ رُفِعَ بِي إِلَى الْبَيْتِ الْمَعْمُورِ وَإِذَا هُوَ يَدْخُلُهُ كُلَّ يَوْمٍ سَبْعُونَ أَلْفًا لَا يَعُودُونَ إِلَيْهِ اخِرَ مَا عَلَيْهِم
Then, I was taken to Al-Bayt Al-Ma`mur. It is visited every day by seventy thousand angels who will not come back to visit it again.
The angels worship Allah in Al-Bayt Al-Ma`mur and perform Tawafaround it just as the people of the earth perform Tawaf around the Ka`bah. Al-Bayt Al-Ma`mur is the Ka`bah of those who reside in the seventh heaven.
During the Isra' journey, the Prophet saw Ibrahim Al-Khalil, who was reclining with his back on Al-Bayt Al-Ma`mur. It was Ibrahim who built the Ka`bah on earth, and surely, the reward is compatible with the action.
Al-Bayt Al-Ma`mur is parallel to the Ka`bah; every heaven has its own house of worship, which is also the direction of prayer for its residents. The house that is located in the lower heaven, is called Bayt Al-`Izzah. And Allah knows best.
The statement of Allah the Exalted,
وَالسَّقْفِ الْمَرْفُوعِ