42 But God turned away from them and handed them over to worship the host of heaven, as it is written in the book of the prophets: "Did you offer to me slain victims and sacrifices forty years in the wilderness, O house of Israel? 43 No; you took along the tent of Moloch, and the star of your god Rephan, the images that you made to worship; so I will remove you beyond Babylon.' 44 "Our ancestors had the tent of testimony in the wilderness, as God directed when he spoke to Moses, ordering him to make it according to the pattern he had seen. 45 Our ancestors in turn brought it in with Joshua when they dispossessed the nations that God drove out before our ancestors. And it was there until the time of David, 46 who found favor with God and asked that he might find a dwelling place for the house of Jacob. 47 But it was Solomon who built a house for him. 48 Yet the Most High does not dwell in houses made with human 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.