“Howbeit the most High dwelleth not in temples made with hands; as saith the prophet,”
King James Version (KJV)
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|.
Ac 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.