Matthew Henry Commentary Isaiah 66:1-4

"Thus saith Jehovah, Heaven is my throne, and the earth is my footstool: what manner of house will ye build unto me? and what place shall be my rest? 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. He that killeth an ox is as he that slayeth a man; he that sacrificeth a lamb, as he that breaketh a dog`s neck; he that offereth an oblation, [as he that offereth] swine`s blood; he that burneth frankincense, as he that blesseth an idol. Yea, they have chosen their own ways, and their soul delighteth in their abominations: I also will choose their delusions, and will bring their fears upon them; because when I called, none did answer; when I spake, they did not hear: but they did that which was evil in mine eyes, and chose that wherein I delighted not." — Isaiah 66:1-4 (ASV)

The Jews took great pride in their temple. But what satisfaction can the Eternal Mind take in a house made with human hands? God has a heaven and an earth of His own making, and temples of human construction; but He overlooks them, so that He may look with favour to the one who is poor in spirit and serious, self-abasing and self-denying; whose heart truly grieves for sin: such a heart is a living temple for God.

The sacrifice of the wicked is not only unacceptable, but a great offence to God. And he who now offers a sacrifice according to the law, in effect sets aside Christ's sacrifice. He who burns incense shows contempt for the incense of Christ's intercession, and it is as if he blessed an idol.

People will be deceived by the vain confidences with which they deceive themselves. Unbelieving hearts and unpurified consciences need nothing more to make them miserable than to have their own fears brought upon them. Whatever people put in the place of the priesthood, atonement, and intercession of Christ will be found hateful to God.