As appears in the history of the creation, Genesis 1:1. It is spoken unto our capacity after the manner of men, and implies that God is too great to stand in need of temples or offerings; and that what worship he requires, is not for his own sake, for our righteousness cannot profit him; but for man's sake, that he might be exercised in the duties of religion and devotion.
Related Commentaries of Acts 7:50
Acts 7:50
50 Hath not my hand made all these things?