John Gill Commentary 2 Chronicles 2:6

"But who is able to build him a house, seeing heaven and the heaven of heavens cannot contain him? who am I then, that I should build him a house, save only to burn incense before him?" — 2 Chronicles 2:6 (ASV)

But who is able to build him an house
Suitable to the greatness of his majesty, especially as he dwells not in temples made with hands:

seeing the heaven, and heaven of heavens, cannot contain him ?
see (1 Kings 8:27) ,

who am I then, that I should build him an house, save only to burn
sacrifice before him ?
since God was an immense and infinite Being, he would have Hiram to understand that he had no thought of building an house, in which he could be circumscribed and contained, only a place in which he might be worshipped, and sacrifices offered to him.