John Gill Commentary Acts 7:48

"Howbeit the Most High dwelleth not in [houses] made with hands; as saith the prophet," — Acts 7:48 (ASV)

Howbeit the most High dwells not in temples made with
hands
Such a one as Solomon's was; he did indeed dwell in his temple, but he was not confined to it, nor included in it, or circumscribed by it; and so much Solomon himself suggests, when he expresses his wonder at his dwelling on earth, seeing the heaven of heavens could not contain him, and still less the house which he had built, (1 Kings 8:27) , (Nwyle) , "the most High", is one of the names of God, (Genesis 14:18Genesis 14:19Genesis 14:22) the Apostle Paul says the same of God as Stephen does here; (Acts 17:24) "as says the prophet"; the prophet Isaiah, (Isaiah 66:1Isaiah 66:2) .