Albert Barnes Commentary Isaiah 66:2

"For all these things hath my hand made, and [so] all these things came to be, saith Jehovah: but to this man will I look, even to him that is poor and of a contrite spirit, and that trembleth at my word." — Isaiah 66:2 (ASV)

For all those things hath mine hand made - That is, the heaven and the earth, and all that is in them. The sense is, ‘I have founded for myself a far more magnificent and appropriate temple than you can make; I have formed the heavens as my dwelling-place, and I need not a dwelling reared by the hand of man.’

And all those things have been - That is, have been made by me, or for me. The Septuagint renders it, ‘All those things are mine?’ Jerome renders it, ‘All those things were made;’ implying that God claimed to be the Creator of them all, and that, therefore, they all belonged to him.

But to this man will I look - That is, ‘I prefer a humble heart and a contrite spirit to the most magnificent earthly temple’ (see the notes at Isaiah 57:15).

That is poor - Or rather ‘humble.’ The word rendered ‘poor’ (עני ‛ânı̂y), denotes not one who has no property, but one who is down-trodden, crushed, afflicted, oppressed; often, as here, with the accessory idea of pious feeling (Exodus 24:12; Psalms 10:2, Psalms 10:9). The Septuagint renders it, Ταπεινὸν Tapeinon — ‘Humble;’ not πτωχόν ptōchon (poor). The idea is not that God looks with favor on a poor man merely because he is poor—which is not true, for His favors are not bestowed based on external conditions in life—but that He regards with favor the man who is humble and subdued in spirit.

And of a contrite spirit - A spirit that is broken, crushed, or deeply affected by sin. It stands opposed to a spirit that is proud, haughty, self-confident, and self-righteous.

And that trembleth at my word - That fears me, or that reveres my commands.