Acts 7:49

Heaven is my throne. Stephen quotes the LXX almost verbatim. For comment on vs. 49, 50 see on Isa. 66:1, 2. Isaiah points out that the Most High cannot be confined within human limitations, but will dwell with those who are “poor and of a contrite spirit.” These words were a rebuke to the Jews who heard them. With their worship centered upon the earthly Temple, they were far from being “poor and of a contrite spirit.” Stephen’s unspoken appeal is to accept the Divine One, who had walked among them so humbly, and had shown them their heavenly Father’s lovely character. Many of the priests had already accepted the gospel (see Acts 6:7); more would do so. These converts from the old typical system were building a spiritual temple in the hearts of men.