God’s “immanence” refers to His coming to dwell among men. This is the heart of the Bible. God has come down; the Word has become flesh. The Creator God in heaven is the Redeemer God come to earth. The LORD who is seated on high (v. 5) is the same LORD who reaches into the dust. The LORD whose glory is above the heavens (v. 4) is the same LORD who lifts the needy from the ash heap.
The word here for “needy” has a technical meaning. It does not simply refer to one who has no money, but to one who, lacking the world’s resources, comes to put his trust in God who becomes his help. If we are poor and needy, we praise God, for He is looking for people like that to lift and restore. He is not so far above us that He cannot reach us where we are. He is seated on high, but He looks down and sees us. Thus, we worship Him.