John Calvin Commentary Acts 7:50

"Did not my hand make all these things?" — Acts 7:50 (ASV)

Hath not mine hand? The prophet tells the people in these words that God needs neither gold, nor precious furnishings for the temple, nor sacrifices. From this it follows that His true worship is not contained in ceremonies.

For He desires none of these things that we offer to Him for His own sake, but only so that He may exercise us in the study of godliness. This argument is handled more extensively in Psalm 1.

For although it is a shameful foolishness to attempt to feed God with sacrifices, yet unless hypocrites were deeply engrossed in this error, they would not place such value on trivialities, because everything that deviates from spiritual worship is offensive to God.

Therefore, let us understand that God seeks us and not what is ours—which we possess only as He allows; and by this, it also becomes clear what a great difference there is between true religion and the carnal inventions of men.