Isaiah 66:1

“Thus saith the Lord, the heaven is my throne, &c.] The third heaven, the heaven of heavens, where angels and glorified saints are, and some in bodies, as Enoch and Elijah, and where now Christ is in human nature; this is the seat of the divine Majesty, where he in a most illustrious manner displays his glory; and therefore we are to look upwards to God in heaven, and direct all our devotion to him there, and not imagine that he dwells in temples made with hands; or is confined to any place, and much less to any on earth, as the temple at Jerusalem, the Jews boasted of, and trusted in; and which were the unworthy notions they had of God in the times of Christ and his disciples; to confute…”

“THE HUMBLE COMFORTED, THE UNGODLY CONDEMNED, AT THE LORD'S APPEARING: JERUSALEM MADE A JOY ON EARTH. (Isa. 66:1-24) heaven . . . throne . . . where is . . . house . . . ye build--The same sentiment is expressed, as a precautionary proviso for the majesty of God in deigning to own any earthly temple as His, as if He could be circumscribed by space (Kg1 8:27) in inaugurating the temple of stone; next, as to the temple of the Holy Ghost (Act 7:48-49); lastly here, as to "the tabernacle of God with men" (Isa 2:2-3; Eze 43:4, Eze 43:7; Rev 21:3). where--rather, "what is this house that ye are building, &c.--what place is this for My rest?" [VITRINGA].”

“The heaven is my throne - (See the notes at Isaiah 57:15). Here he is represented as having his seat or throne there. He speaks as a king. heaven is the place where he holds his court; from where he dispenses his commands; and from where he surveys all his works (compare 2 Chronicles 6:18; Matthew 5:34). The idea here is, that as God dwelt in the vast and distant heavens, no house that could be built on earth could be magnificent enough to be his abode. The earth is my footstool - A footstool is that which is placed under the feet when we sit. The idea here is, that God was so glorious that even the earth itself could be regarded only as his footstool. It is probable that the Saviour had…”

“The heaven - The highest heaven, is the place where I shew myself in my majesty. So Psa 11:4, Psa 103:19; Mat 5:34. Hence we are taught to pray; our father which art in heaven. And the earth is my footstool - Or a place wherein I set my feet, Mat 5:35. The house - Can there be an house built, that will contain me? My rest - Or where is the place wherein I can be said to rest in a proper sense? Isaiah 66:2”

“66:1 my throne . . . my footstool: God’s kingdom extends over all creation (see 40:22; Matt 5:34-35). • a temple . . . a resting place: Because the entire universe is God’s dwelling place, humans cannot limit him to a building (see 1 Kgs 8:27). • Stephen quoted Isa 66:1-2a in his last sermon (Acts 7:49-50).”

“The heaven: Kg1 8:27; Ch1 28:2; Ch2 6:18; Psa 11:4, Psa 99:9, Psa 132:7; Mat 5:34, Mat 5:35; Mat 23:21, Mat 23:22; Act 17:24 where is the house: Sa2 7:5-7; Jer 7:4-11; Mal 1:11; Mat 24:2; Joh 4:20, Joh 4:21; Act 7:48-50 Isaiah 66:2”

“Although the note on which this prophecy opens is a different one from any that has yet been struck, there are many points in which it coincides with the preceding prophecy. For not only is Isa 65:12 repeated here in Isa 66:4, but the sharp line of demarcation drawn in chapter 65, between the servants of Jehovah and the worldly majority of the nation with reference to the approaching return to the Holy Land, is continued here. As the idea of their return is associated immediately with that of the erection of a new temple, there is nothing at all to surprise us, after what we have read in Isa 65:8., in the fact that Jehovah expresses His abhorrence at the thought of having a temple built by…”