49 Heaven is the seat of my power, and earth is a resting-place for my feet: what sort of house will you make for me, says the Lord, or what is my place of rest?
Stephen upbraids the Jews with the idolatry of their fathers, to which God gave them up as a punishment for their early forsaking him. It was no dishonour, but an honour to God, that the tabernacle gave way to the temple; so it is now, that the earthly temple gives way to the spiritual one; and so it will be when, at last, the spiritual shall give way to the eternal one. The whole world is God's temple, in which he is every where present, and fills it with his glory; what occasion has he then for a temple to manifest himself in? And these things show his eternal power and Godhead. But as heaven is his throne, and the earth his footstool, so none of our services can profit Him who made all things. Next to the human nature of Christ, the broken and spiritual heart is his most valued temple.
Matthew Henry's Commentary on Acts 7:49
Commentary on Acts 7:42-50
(Read Acts 7:42-50)
Stephen upbraids the Jews with the idolatry of their fathers, to which God gave them up as a punishment for their early forsaking him. It was no dishonour, but an honour to God, that the tabernacle gave way to the temple; so it is now, that the earthly temple gives way to the spiritual one; and so it will be when, at last, the spiritual shall give way to the eternal one. The whole world is God's temple, in which he is every where present, and fills it with his glory; what occasion has he then for a temple to manifest himself in? And these things show his eternal power and Godhead. But as heaven is his throne, and the earth his footstool, so none of our services can profit Him who made all things. Next to the human nature of Christ, the broken and spiritual heart is his most valued temple.