42 But God turned, and gave them up to serve the army of the sky, [1] as it is written in the book of the prophets,

‘Did you offer to me slain animals and sacrifices
forty years in the wilderness, O house of Israel? 43 You took up the tabernacle of Moloch,
the star of your god Rephan,
the figures which you made to worship.
I will carry you away [2] beyond Babylon.’ 44 “Our fathers had the tabernacle of the testimony in the wilderness, even as he who spoke to Moses commanded him to make it according to the pattern that he had seen; 45 which also our fathers, in their turn, brought in with Joshua when they entered into the possession of the nations, whom God drove out before the face of our fathers, to the days of David, 46 who found favor in the sight of God, and asked to find a habitation for the God of Jacob. 47 But Solomon built him a house. 48 However, the Most High doesn’t dwell in temples made with hands, as the prophet says, 49 ‘heaven is my throne,
and the earth a footstool for my feet.
What kind of house will you build me?’ says the Lord;
‘or what is the place of my rest? 50 Didn’t my hand make all these things?’ [3]

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.