“Our fathers had the tabernacle of witness in the wilderness, as He appointed, instructing Moses to make it according to the pattern that he had seen, 45 which our fathers, having received it in turn, also brought with Joshua into the land possessed by the Gentiles, whom God drove out before the face of our fathers until the days of David, 46 who found favor before God and asked to find a dwelling for the God of Jacob. 47 But Solomon built Him a house.
48 “However, the Most High does not dwell in temples made with hands, as the prophet says:
49 ‘Heaven is My throne,
And earth is My footstool.
What house will you build for Me? says the Lord,
Or what is the place of My rest?
50 Has My hand not made all these things?’” — Acts 7:44-50.
Stephen states that the Most High does not dwell in temples made by humans. He quotes what God declared through the prophet Isaiah to prove his point that God is in Heaven, the earth is beneath Him, and He is the Maker of everything. He is too large — infinite — to be contained in any building!