לרפואת רפאל יוסף דב בן מרים דבורה
We say in tehillim ואתה קדוש יושב תהילות ישראל - You Holy, sit on the praises of Israel.
The reason we sit is because it is tiring to stand. Why does Hashem have to sit?? And why does he sit on our praises??
We also say [on Shabbos] לאל אשר שבת מכל המעשים ביום השביעי התעלה וישב על כסא כבודו - On Shabbos Hashem is elevated and "sits" on His throne of glory. What is this sitting all about??
Sitting implies arrival, reaching a goal, achieving destiny. It means that we "made it" and can sit down. On Shabbos, Hashem feels that the purpose of creation has been fulfilled so He can sit. So too, when we praise Him, He has arrived at his destination and can sit.
ואתה קדוש יושב תהילות ישראל
Mei Marom 13 P. 123