A.T. Robertson Commentary Acts 7:48

"Howbeit the Most High dwelleth not in [houses] made with hands; as saith the prophet," — Acts 7:48 (ASV)

Howbeit (αλλ'). By contrast with what Solomon did and David planned. Note emphatic position of "not" (αλλ' ουχ), "But not does the Most High dwell." The presence of the Most High is not confined in any building, even one so splendid as Solomon's Temple as Solomon himself foresaw and acknowledged in his prayer (1 Kings 8:27; 2 Chronicles 6:18).

In houses made with hands (εν χειροποιητοις). No word here for "houses" or "temples" in correct text (ναοις temples in Textus Receptus). Literally, "In things made with hands" (χειρ, hand, ποιητος, verbal adjective of ποιεω). It occurs in Mr 14:58 of the temple and of the sanctuary of Moab (Isaiah 16:12). It occurs also in Ac 7:24; Hebrews 9:11,24; Ephesians 2:11. Common in the old Greek.

The prophet (ο προφητης). Isaiah 66:1. Isaiah taught plainly that heaven is God's throne.