Where does He go when the destruction of the old fallen earth takes place?
He will be here in the new heaven and earth
1COR.15[50] Now this I say, brethren, that flesh and blood cannot inherit the kingdom of God; neither doth corruption inherit incorruption.[51] Behold, I shew you a mystery; We shall not all sleep, but we shall all be changed,[52] In a moment, in the twinkling of an eye, at the last trump: for the trumpet shall sound, and the dead shall be raised incorruptible, and WE SHALL BE CHANGED.[53] For this corruptible must put on incorruption, and this mortal must put on immortality.[54] So when this corruptible shall have put on incorruption, and this mortal shall have put on immortality, then shall be brought to pass the saying that is written, DEATH IS SWALLOWED UP IN VICTORY.
At the 1Cor15 event “death is swallowed up in victory”. It happens only once.
ISAIAH 25 [8] HE WILL SWALLOW UP DEATH IN VICTORY; and the Lord GOD will WIPE AWAY TEARS from off all faces; and the rebuke of his people shall he take away from off all the earth: for the LORD hath spoken it.[9] And it shall be said IN THAT DAY, Lo, this is our God; we have waited for him, and he will save us: this is the LORD; we have waited for him, we will be glad and rejoice in his salvation.
In above scripture "death is swallowed up in victory". Both scriptures, speaking of same event. But in Isaiah 25 you also find that at that time “God shall wipe away all tears”. This to will happen but once.
REVELATION 21 [1] And I saw a NEW HEAVEN AND A NEW EARTH: for the first heaven and the first earth were passed away; and there was no more sea.[2]And I John saw the holy city, NEW JERUSALEM, coming down from God out of heaven, prepared as a bride adorned for her husband.[3]And I heard a great voice out of heaven saying, BEHOLD, THE TABERNACLE OF GOD IS WITH MEN, AND HE WILL DWELL WITH THEM, and they shall be his people, and God himself shall be with them, and be their God.[4]And God shall WIPE AWAY ALL TEARS from their eyes; and there shall be no more death, neither sorrow, nor crying, neither shall there be any more pain: for the former things are passed away.[5]And he that sat upon the throne said, Behold, I make all things new. And he said unto me, Write: for these words are true and faithful.
No more tears. When? When death is swallowed up in victory {1Cor.15v54} and at the same time Jesus dwells with man in the new Jerusalem {the 1000yr period of rest}
REVELATION 7 [13]And one of the elders answered, saying unto me, What are these which are arrayed in white robes? and whence came they?[14]And I said unto him, Sir, thou knowest. And he said to me, These are they which came out of great tribulation, and have washed their robes, and made them white in the blood of the Lamb.[15]Therefore are they before the throne of God, and serve him day and night in his temple: AND HE THAT SITTETH ON THE THRONE SHALL DWELL AMONG THEM.[16]They shall hunger no more, neither thirst any more; neither shall the sun light on them, nor any heat.[17]For the Lamb which is in the midst of the throne shall feed them, and shall lead them unto living fountains of waters: and God shall WIPE AWAY ALL TEARS from their eyes.
No more tears. No one will be raptured off to heaven. When we are changed in the twinkling of an eye, we meet the Lord in the air and its off to the kingdom rest {in the new earth}with Jesus.