42 But God turned away and gave them over to worship the host of heaven, as it is written in the book of the prophets: "'Did you bring to me slain beasts and sacrifices, during the forty years in the wilderness, O house of Israel? 43 You took up the tent of Moloch and the star of your god Rephan, the images that you made to worship; and I will send you into exile beyond Babylon.' 44 "Our fathers had the tent of witness in the wilderness, just as he who spoke to Moses directed him to make it, according to the pattern that he had seen. 45 Our fathers in turn brought it in with Joshua when they dispossessed the nations that God drove out before our fathers. So it was until the days of David, 46 who found favor in the sight of God and asked to find a dwelling place for the God of Jacob.[1] 47 But it was Solomon who built a house for him. 48 Yet the Most High does not dwell in houses made by hands, as the prophet says, 49 "'Heaven is my throne, and the earth is my footstool. What kind of house will you build for me, says the Lord, or what is the place of my rest? 50 Did not my hand make 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.