Albert Barnes Commentary 2 Chronicles 2:6

"But who is able to build him a house, seeing heaven and the heaven of heavens cannot contain him? who am I then, that I should build him a house, save only to burn incense before him?" — 2 Chronicles 2:6 (ASV)

Only to burn sacrifice before him - Solomon seems to mean that building the temple can be justified only from the human side—not the divine. God dwelleth not in temples made with hands; He cannot be confined to them, and He does not need them at all. The sole reason for building a temple lies in the needs of man: his worship must be local, and the sacrifices commanded in the Law had to be offered somewhere.