Albert Barnes Commentary 1 Kings 8:27

"But will God in very deed dwell on the earth? behold, heaven and the heaven of heavens cannot contain thee; how much less this house that I have builded!" — 1 Kings 8:27 (ASV)

heaven of heavens - Compare Deuteronomy 10:14 and Psalm 148:4. This phrase seems to mean heaven in its fullest extent. Solomon combines his belief in Yahweh’s special presence in the temple with the strongest conviction that He is not a local or finite deity, but is always present everywhere. Compare Psalm 139:7–10.