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.
