Isaiah 66:2
1 This is what the Lord says: “The heavens are my throne and the earth is my footstool. Where then is the house you will build for me? Where is the place where I will rest? 2 My hand made them; that is how they came to be,” says the Lord. “I show special favor to the humble and contrite, who respect what I have to say. 3 The one who slaughters a bull also strikes down a man; the one who sacrifices a lamb also breaks a dog’s neck; the one who presents an offering includes pig’s blood with it; the one who offers incense also praises an idol. They have decided to behave this way; they enjoy these disgusting practices. 4 So I will choose severe punishment for them; I will bring on them what they dread because I called, and no one responded. I spoke and they did not listen. They did evil before me; they chose to do what displeases me.”
Acts 7:49
47 But Solomon built a house for him. 48 Yet the Most High does not live in houses made by human hands, as the prophet says, 49 ‘Heaven is my throne, and earth is the footstool for my feet. What kind of house will you build for me, says the Lord, or what is my resting place? 50 Did my hand not make all these things?’ 51 “You stubborn people, with uncircumcised hearts and ears! You are always resisting the Holy Spirit, like your ancestors did!
Notes and References
"... Isaiah 66:1-6 ... Ring composition appears again. Three stanzas are presented before being repeated backward. Specific references to the temple appear at the beginning (1) and at the end (6). The man who is 'poor and contrite in spirit,' who 'trembles at my word' (2), is clearly the hero of this prophetic homily. That same person in stanza 5 is identified as hated and cast out 'for my name's sake,' and told that he will be vindicated. A blistering attack on the person who offers sacrifices appears in the climactic center in stanza 3, and in stanza 4 the reason for the attack is given: 'because, when I [God] called, no one answered.' The prophet's anger is triggered by the presence of 'sacrament' without 'word.' The rituals are rejected if, 'when I [God] called, no one answered,' and 'when I spoke they did not listen.' In passing, it is worth noting that this passage is prominent elsewhere in the New Testament. Stanza 1 is quoted in Stephen's speech in Acts 7:49-50 and indirectly referenced in the Sermon on the Mount in Matthew 5:34-35. What of the relationship between this prophetic homily and the parable of the Pharisee and the tax collector? ..."
Bailey, Kenneth E. Jesus through Middle Eastern Eyes: Cultural Studies in the Gospels (pp. 306-307) InterVarsity Press, 2008