Christ not only dwells in heaven, but has authority there. He received the spirit of St. Stephen the first deacon, who said while he was being stoned "Lord Jesus, receive my spirit" (Acts. 7:59).The Lord Jesus Christ granted the Penitent Thief leave to enter into Paradise which is the third heaven (2 Cor. 12:2,4), when Hesaid to him: "Today you will be with Me in Paradise"(Lk. 23:43).
Who receives the spirits of the departed and has the authority to let them into Paradise, except God Himself? Christ did that.