42 "God wasn't at all pleased; but he let them do it their way, worship every new god that came down the pike - and live with the consequences, consequences described by the prophet Amos: Did you bring me offerings of animals and grains those forty wilderness years, O Israel? 43 Hardly. You were too busy building shrines to war gods, to sex goddesses, Worshiping them with all your might. That's why I put you in exile in Babylon. 44 "And all this time our ancestors had a tent shrine for true worship, made to the exact specifications God provided Moses. 45 They had it with them as they followed Joshua, when God cleared the land of pagans, and still had it right down to the time of David. 46 David asked God for a permanent place for worship. 47 But Solomon built it. 48 "Yet that doesn't mean that Most High God lives in a building made by carpenters and masons. The prophet Isaiah put it well when he wrote, 49 "Heaven is my throne room; I rest my feet on earth. So what kind of house will you build me?" says God. "Where I can get away and relax? 50 It's already built, and I built it."
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.