But who is able. — Literally, who could keep strength? (See 1 Chronicles 29:14.)
The heaven... cannot contain him. — This high thought occurs in Solomon’s prayer (1 Kings 8:27; 2 Chronicles 6:18).
Who am I then... before him? — That is, I am not so ignorant of the infinite nature of Deity, as to think of localising it within an earthly dwelling. I build not for His residence, but for His worship and service. (Comp. Isaiah 40:22.)
To burn sacrifice. — Literally, to burn incense. Here, as in 2 Chronicles 2:4, used in a general sense.