EZEKIEL 1:26 
 

"And above the firmament that was over their heads was the likeness of a throne, as the appearance of a sapphire stone: and on the likeness of the throne was the likeness as the appearance of a Man above on it. [AKJV]
 

Above the expanse over their heads I saw what looked like a throne made of lapis lazuli. Sitting on the throne high above was a Being who looked like a Man. [FBV]

*1* Above the Living Creatures — There was a Firmament;
 

*2* Above the Firmament over the Rabim - Was a Throne;
 

*3* Above the Throne over the Firmament - Was a Being:
 

TALK OF THE LIVING CREATURES

We already talked about them and their Wheels in the preceding verses and their Commentaries. Kindly refer to previous verses taught in peterch.org 
 

TALK OF THE FIRMAMENT

We already talked about this in the preceding verses and their Commentaries. Kindly refer to previous verses taught in peterch.org 

TALK OF THE THRONE

The Throne actually looks like a throne made of Sapphire, which some called "lapis lazuli" but let's stick with Sapphire. The fact that the Throne was described as having the appearance of Sapphire in the visions of Ezekiel, suggest that he saw the Throne as "Bluish" in color, for Sapphire is basically "a deep purplish-blue color." You definitely mean there's color to anything that appears as Sapphire, not colorless. As it is written,
 

[Isaiah 54:11] — "O you afflicted, tossed with tempest, and not comforted, behold, I will lay your stones with fair colors, and lay your foundations with sapphires."
 

Besides, when Moses and the chosen elders saw God seated on Mount Sinai, they also saw the pavement built with Sapphire under God's Feet. And they also described the color of the Sapphire they saw as the color of heaven when you look at the heavens without clouds and see the Blueness of heaven, such was the color of the Sapphire. As it is written,
 

[Exodus 24:10-11] — "And they saw the God of Israel: and there was under His Feet as it were a paved work of a sapphire stone, and as it were the body of heaven in its clearness. And on the nobles of the children of Israel God laid not His Hand: also they saw God, and did eat and drink."
 

Now the reason I am emphatic on the Blueness of the Sapphire to the appearance of the Throne in Ezekiel's visions here is because that was not the color or appearance of the Throne that John saw in the day of the final Judgment.
 

• Ezekiel saw Blue Throne of God by Its Sapphire look;
   
• Daniel saw Fiery Throne of a Whitish God [Daniel 7:9];
   
• John saw great White Throne ✓ [Revelation 20:11]
   

We may understand better the reason or the message in the changes in the appearance of the Throne of God.
 

Moreover, the Throne of God communicates or speaks. Though not seen in this top Bible verse above in Ezekiel's visions, other Prophets witnessed these five elements proceeding from the Throne of God: Lightning, Thunder, Voices [Revelation 4:5], Fiery Stream or River of Fire [Daniel 7:9-10], and later the river of fire was replaced with the river of the Living Water of Life [Revelation 22:1]. Basically, the Throne is the greatest treasure, and is alive.

TALK OF THE BEING ON THE THRONE

This "Being" was above all the aboves, seated on the Throne above all. This "Being" had the likeness of a Man. In the beginning, man was created in the Image of God, but now God is described with the Likeness of a Man.
 

[Philippians 2:6-8] — "Who, being in the form of God, thought it not robbery to be equal with God: But made Himself of no reputation, and took on hi6m the form of a servant, and was made in the Likeness of men: And being found in fashion as a Man, He humbled Himself, and became obedient to death, even the death of the cross."
 

The One on the greatest Throne in eternity and infinity has the likeness of a Man. But He also has the likeness of Fire, even Consuming Fire,as Ezekiel later saw in the same visions. When Daniel saw Him, he called Him "The Ancient of Days" (Daniel 7:9). But John saw Him and described His Makeup as having the appearance of Jasper, Sardine Stone in sight like Emerald, and as He who was, who is, and who is to come, the Almighty.

Behold the Throne is not vacant, for there's One who is Worthy and Able to sit and wield the Throne of all thrones. I tell you, "God is on the Throne" is good news or gospel. The old tabernacle has a "Mercy Seat" with Cherubim covering it but no one sits on it; and that's a problem. Seeing vacant thrones in heaven means there are still many things lacking, for many things cannot be perfected unless the many vacant thrones in heaven are sitted by those who have been called and found worthy to sit on them. But behold the good news is that God is on the  greatest Throne of them all, the Son of Man and Lamb of God is on the Right Hand of God sitted on His Throne and having His enemies made His footstool. The twenty four thrones have the twenty four elders on them. And by the time of end before the final Judgment, the rest of the vacant thrones shall have those worthy sitted on them. This is the delay and what the heavens are waiting for: as it is written,
 

[Revelation 20:4] — "And I saw thrones, and they sat on them, and judgment was given to them: and I saw the souls of them that were beheaded for the witness of Jesus, and for the word of God, and which had not worshipped the beast, neither his image, neither had received his mark on their foreheads, or in their hands; and they lived and reigned with Christ a thousand years."