The tabernacle of God is with men (η σκηνη του θεου μετα των ανθρωπων). It is one of the angels of the Presence (Revelation 16:17; Revelation 19:5) speaking.

And he shall dwell with them (κα σκηνωσε μετ' αυτων). Future active of σκηνοω, already in Revelation 7:15 from Ezekiel 37:27; Zechariah 2:10; Zechariah 8:8 and used of the Incarnate Christ on earth by John (John 1:14), now a blessed reality of the Father. The metaphor stands for the Shekinah Glory of God in the old tabernacle (Revelation 7:15; Revelation 13:6; Revelation 15:5), the true tabernacle of which it was a picture (Hebrews 8:2; Hebrews 9:11). God is now Immanuel in fact, as was true of Christ (Matthew 1:23).