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Ni vs de (に・で): being somewhere or doing something

For beginner location sentences, に marks where something exists or where someone goes. で marks where an action happens.

Use the verb to make the choice

いえにいます。 (Ie ni imasu.) — I am at home: a location of existence
いえでたべます。 (Ie de tabemasu.) — I eat at home: the place of an action
がっこうにいきます。 (Gakkō ni ikimasu.) — I go to school: a destination

The English word “at” cannot choose the particle for you. Both the first and second examples can use “at home” in English, but their Japanese verbs describe different relationships to the place.

A destination is not the place of the activity

If you go to a school and study there, the school is the destination of going and the setting of studying. Say がっこうにいきます for the first job and がっこうでべんきょうします for the second. You are choosing a role in the sentence, not a permanent particle belonging to the noun.

Keep this rule within its scope

に also marks certain times and recipients. で also marks means, such as travelling by bus. Those uses do not contradict the location contrast; they are different jobs for the same particles. This guide covers the first decision a beginner makes with places.