Charles Ellicott 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)

All those things ... — The sequence of thought is as follows: God, the Maker of the universe, can need nothing that belongs to it. The most stately temple is to Him as the infinitely little. What He does delight in is something generically different, the spiritual life that corresponds to His own, the “contrite heart,” which is the true correlative of His own holiness. He who offers that is a true worshipper, with or without the ritual of worship; in its absence, all worship is an abomination to the Eternal. Here, the first and second sections of Isaiah are essentially one in teaching. (Isaiah 57:15.)