Acts 7:48 - Matthew Poole's English Annotations on the Holy Bible

This is also St. Paul's doctrine, Acts 17:21, which divers amongst the wiser heathens were persuaded of; for God cannot be comprehended in any place, no, not where he is worshipped; and therefore they did foolishly conceive that the worship of God was so tied to the temple, as if he himself had been included in it. In temples; the primitive Christians abstained from calling the places of their assembling by the name of temples; and were charged by their pagan enemies for having no altars, or temples, or images.