Howbeit - But. Stephen was charged with speaking against the temple. He had now shown that he had due veneration for it, by his declaring that it had been built by the command of God. But he "now" adds that God does not need such a temple. Heaven is his throne; the universe his dwelling-place; and "therefore" this temple might be destroyed. A new, glorious truth was to be revealed to mankind, that God was not "confined" in his worship to any age, or people, or nation. In entire consistency, therefore, with all proper respect for the temple at Jerusalem, it might be maintained that the time would come when that temple would be destroyed, and when God might be worshipped by all nations.

The Most High - God. This sentiment was expressed by Solomon when the temple was dedicated, 1 Kings 8:27.

As saith the prophet - Isaiah 66:1-2. The place is not literally quoted, but the sense is given.

The Most High dwelleth not in temples made with hands - Here St. Stephen evidently refers to Solomon's speech, 1 Kings 8:27. But will God indeed dwell on the earth? Behold, the heaven, and the heaven of heavens cannot contain thee, how much less this house that I have builded? Both Solomon and St. Stephen mean that the majesty of God could not be contained, not even in the whole vortex of nature; much less in any temple which human hands could erect.

As saith the prophet - The place referred to is Isaiah 66:1, Isaiah 66:2 : Thus saith the Lord, the heaven is my throne, and the earth my footstool. Where is the house that ye build unto me? And where is the place of my rest, etc., with which the quotation by Stephen agrees.

Howbeit the most High dwelleth not in temples made with hands,.... Such an one as Solomon's was; he did indeed dwell in his temple, but he was not confined to it, nor included in it, or circumscribed by it; and so much Solomon himself suggests, when he expresses his wonder at his dwelling on earth, seeing the heaven of heavens could not contain him, and still less the house which he had built, 1 Kings 8:27, "the most High", is one of the names of God, Genesis 14:18 the Apostle Paul says the same of God as Stephen does here; Acts 17:24 "as saith the prophet"; the prophet Isaiah, Isaiah 66:1.

The Most High

In contrast with heathen gods, who were confined to their temples.

Temples made with hands (χειροποιήτοις ναοῖς)

The best texts omit ναοῖς, temples. The meaning is more general: in things made with hands. The expression is, however, used of a sanctuary in Isaiah 16:12 : "Moab shall come to his sanctuary (τὰ χειροποίητα)." The phrase work, or works of men's hands, is common in the Old Testament of idols. See Deuteronomy 4:28; 2 Kings 19:18; 2 Chronicles 32:19; Psalm 115:4. Compare Mark 14:58; Ephesians 2:11; Hebrews 9:11, Hebrews 9:24; 2 Corinthians 5:1.

Howbeit the most High dwelleth not in temples made with hands; as saith the prophet,

7:48 Howbeit the Most High dwelleth not. See 2Ch 6:18. The argument is that the tabernacle was laid aside for the temple by God's command; that God does not confine himself in any house made with hands, and hence the temple also might be laid aside. God's real temple was greater than the building they reverenced so superstitiously. See Isa 66:1,2.

7:48 Yet the Most High inhabiteth not temples made with hands - As Solomon declared at the very dedication of the temple, 1Ki 8:27. The Most High - Whom as such no building can contain. Isaiah 66:1.

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.