Albert Barnes Commentary Acts 7:49

"The heaven is my throne, And the earth the footstool of my feet: What manner of house will ye build me? saith the Lord: Or what is the place of my rest?" — Acts 7:49 (ASV)

Heaven is my throne. See Barnes on Matthew 5:34.

Earth is my footstool. See Barnes on Matthew 5:35.

What house, etc. What house or temple can be large or magnificent enough for the dwelling of Him who made all things?

The place of my rest. My home, my abode, my fixed seat or habitation. Compare Psalm 95:11.