Acts 7:49
Heaven is my throne, and earth is my footstool: what house will ye build me? saith the Lord: or what is the place of my rest?
Heaven is my throne,.... There is the seat of the divine Majesty; there his glory is most conspicuous; there he keeps his court, that is his palace; and there are his attendants, the angels; and from thence are the administrations of his regal power and government, over the whole world:
and earth is my footstool; which is under his feet, is subject to him, and at his dispose, and which he makes use of at his pleasure: these things are not to be literally understood, but are images and figures, representing the majesty, sovereignty, and immensity of God; who is the maker of all things, the governor of the universe, and is above all places, and not to be contained in any:
what house will ye build me? saith the Lord; or where can any be built for him, since he already takes up the heaven and the earth? what house can be built by men, or with hands, that can hold him, or is fit for him to dwell in?
or what is the place of my rest? not in any house made with hands, but in the church among his saints, who are the temples of the living God; and this is his rest for ever, and here will he dwell, because he has chosen and desired them, and built them up for an habitation for himself, Ps 132:13