The Beast Blasphemes the Tabernacle in Heaven.....
There are 2 things specifically listed in Scripture as Blasphemy:
1) Claiming the power to forgive sin
2) Claiming to be God
And he opened his mouth in blasphemy against God,
--to blaspheme His name,
(claiming to be God, the "Holy Father")
--and His tabernacle,
(where are sins forgiven? In the Sanctuary in Heaven. But this entity claims to be able to forgive sins here on earth via last rites, penance, indulgences and the mass)
--and them that dwell in heaven.
(those that dwell in heaven would not be the angelic host--for angel's are not divine. They are created beings. Rather, the "them" who dwell in Heaven that are blasphemed are the Triune Godhead. Not only does this entity blaspheme God by claiming to be the "Holy Father" in Rome, but blasphemes the Christ's role in the Sanctuary in Heaven and the Holy Spirit in our prayers as pointed out in a previous post, as it replaces the intercession of the Holy Spirit with the prayers of dead "saints").
Revelation 13:6
Both the Little Horn and Beast Blaspheme the Sanctuary--because it is one and the same entity.