John Calvin 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)

For when he says, heaven is his seat, and the earth his footstool, it should not be understood as if he had a body or could be divided into parts like men. Because he is infinite, he says that he cannot be contained within any space. Therefore, those people are deceived who judge God or his worship according to their own nature. And because the prophet was dealing with hypocrites, he does not only dispute about the essence of God, but also teaches generally that he is very different from men, and that he is not moved by the empty display of this world as they are.

This also raises the question why the prophet says that the Lord has no place of rest in the world, even though the Spirit affirms the contrary elsewhere: “This is my rest for ever.” (Psalms 132:14). Moreover, Isaiah adorns the Church with this very same title, that it is the glorious rest of God, alluding to the temple. I answer that when God appointed signs of his presence in the temple and sacrifices in the past, he did not do this so that he might establish and fix himself and his power there.

Therefore, the Israelites acted wickedly, who, focusing their minds entirely on the signs, fashioned for themselves an earthly God. They also acted ungodly, who under this pretext took for themselves the freedom to sin, as if they could quickly and easily appease God with mere ceremonies. This is how the world usually mocks God.

When God declares by external rites that he will be present with his people, so that he may dwell in their midst, he commands them to lift up their minds, so that they may seek him spiritually. Hypocrites, who are entangled in the world, would rather pull God out of heaven. And since they have nothing but empty and mere figures, they are puffed up with such foolish confidence that they indulge themselves in their sins carelessly.

So, today, the Papists imagine Christ to be included in the bread and wine; once that is done, as soon as they have worshipped their idol with foolish worship, they boast and brag as if they were as holy as angels.

We must diligently note these two vices:

1. Men superstitiously fashion for themselves a carnal and worldly God who so comes down to them that they still remain with their minds set upon the earth and do not lift their minds to heaven.
2. They dream that God is appeased with frivolous obedience. Consequently, they become infatuated with visible signs, and furthermore, they try to make God indebted to them in a childish manner and with things that are worthless.

Now we understand in what sense the prophet says that God has no place of rest in the world. He intended, indeed, that the temple should have been a sign and pledge of his presence, yet only to the godly, who ascended into heaven in heart and worshipped him spiritually with pure faith. But he has no place of rest with the superstitious, who, through their foolish inventions, tie him to the elements of the world or establish for him an earthly worship; nor with hypocrites, who are puffed up with drunken confidence, as if they had performed their duty towards God well after they have engaged in their trivialities.

In summary, the promise received by faith causes God to hear us in his temple, as if he were present to display his power in the sacraments; but unless we rise up to him by faith, we will have no presence of his. From this we may easily gather that when he dwells among his own people, he is neither tied to the earth nor contained in any place, because they seek him spiritually in heaven.