Acts 7:48

“Howbeit the most High dwelleth not in temples made with hands, etc.] Such an one as Solomon’s was; he did indeed dwell in his temple, but he was not confined to it, nor included in it, or circumscribed by it; and so much Solomon himself suggests, when he expresses his wonder at his dwelling on earth, seeing the heaven of heavens could not contain him, and still less the house which he had built, (<110827>1 Kings 8:27), ˆwyl[, “the most High”, is one of the names of God, (<011418>Genesis 14:18,19,22) the Apostle Paul says the same of God as Stephen does here; (<441724>Acts 17:24) “as saith the prophet”; the prophet Isaiah, (<236601>Isaiah 66:1,2).”

“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…”

“Yet the Most High inhabiteth not temples made with hands - As Solomon declared at the very dedication of the temple, Kg1 8:27. The Most High - Whom as such no building can contain. Isa 66:1. Acts 7:49”

“7:48-50 One of the charges was that Stephen was speaking against the Temple (cp. 6:14). The leading priests and scribes controlled the Temple commerce and had a vital business interest in maintaining their enterprises unhindered (see Luke 19:45-48). That is why these leaders were so worried about the Temple despite the fact that God himself had said that the Most High doesn’t live in temples made by human hands.”

“the most High: Deu 32:8; Psa 7:17, Psa 46:4, Psa 91:1, Psa 91:9, Psa 92:8; Dan 4:17, Dan 4:24, Dan 4:25, Dan 4:34; Hos 7:16 dwelleth: Act 17:24, Act 17:25; Kg1 8:27; Ch2 2:5, Ch2 2:6, Ch2 6:18 as: Isa 66:1, Isa 66:2 Acts 7:49”