42 Then God turned and gave them up to worship the host of heaven, as it is written in the book of the Prophets: 'Did you offer Me slaughtered animals and sacrifices during forty years in the wilderness, O house of Israel? 43 You also took up the tabernacle of Moloch, And the star of your god Remphan, Images which you made to worship; And I will carry you away beyond Babylon.' 44 "Our fathers had the tabernacle of witness in the wilderness, as He appointed, instructing Moses to make it according to the pattern that he had seen, 45 which our fathers, having received it in turn, also brought with Joshua into the land possessed by the Gentiles, whom God drove out before the face of our fathers until the days of David, 46 who found favor before God and asked to find a dwelling for the God of Jacob. 47 But Solomon built Him a house. 48 However, the Most High does not dwell in temples made with hands, as the prophet says: 49 'Heaven is My throne, And earth is My footstool. What house will you build for Me? says the Lord, Or what is the place of My rest? 50 Has My hand not made all these things?'
Matthew Henry's Commentary on Acts 7:42-50
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.