66:22 I will make. God will both “create” (Isaiah 65:17) and “make” the new heavens and the new earth, just as He long ago both “created and made” the first heavens and earth (Genesis 2:3). This present earth and its atmospheric heaven must be purged by fire of all the age-long marks of sin and death (II Peter 3:10), and then will be made new (Revelation 21:5) by both the creative (i.e., calling into existence) and formative (i.e., building up into more complex existence) acts of our Creator and Maker.
66:22 remain. Unlike this present heavens and earth, which are “passing away” (Matthew 24:35) under the law of entropic decay, the new heavens and new earth will remain new eternally, for there will be no more decay and death in that world.