A.T. Robertson 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)

What manner of house (Ποιον οικον). What sort of a house? This interrogative is sometimes scornful as in 4:7; Luke 6:32ff. (Page). So Stephen shows by Isaiah that Solomon was right that the temple was not meant to "confine" God's presence and that Jesus had rightly shown that God is a spirit and can be worshipped anywhere by any individual of any race or land. It is a tremendous argument for the universality and spirituality of Christianity free from the shackles of Jewish racial and national limitations, but its very strength only angered the Sanhedrin to desperation.