Acts 7:48

The Most High dwelleth not in temples made with hands - Here St. Stephen evidently refers to Solomon's speech, 1 Kings 8:27. But will God indeed dwell on the earth? Behold, the heaven, and the heaven of heavens cannot contain thee, how much less this house that I have builded? Both Solomon and St. Stephen mean that the majesty of God could not be contained, not even in the whole vortex of nature; much less in any temple which human hands could erect.

As saith the prophet - The place referred to is Isaiah 66:1, Isaiah 66:2 : Thus saith the Lord, the heaven is my throne, and the earth my footstool. Where is the house that ye build unto me? And where is the place of my rest, etc., with which the quotation by Stephen agrees.

Howbeit - But. Stephen was charged with speaking against the temple. He had now shown that he had due veneration for it, by his declaring that it had been built by the command of God. But he "now" adds that God does not need such a temple. Heaven is his throne; the universe his dwelling-place; and "therefore" this temple might be destroyed. A new, glorious truth was to be revealed to mankind, that God was not "confined" in his worship to any age, or people, or nation. In entire consistency, therefore, with all proper respect for the temple at Jerusalem, it might be maintained that the time would come when that temple would be destroyed, and when God might be worshipped by all nations.

The Most High - God. This sentiment was expressed by Solomon when the temple was dedicated, 1 Kings 8:27.

As saith the prophet - Isaiah 66:1-2. The place is not literally quoted, but the sense is given.

7:48 Yet the Most High inhabiteth not temples made with hands - As Solomon declared at the very dedication of the temple, 1 Kings 8:27 .The Most High - Whom as such no building can contain. 66:1 .