Isaiah 66:2 - Matthew Poole's English Annotations on the Holy Bible

For all those things hath my hand made; the heavens and the earth are the work of my hands, Genesis 1:1 1 Thessalonians 1:3. (Some expound it of the temple and the sacrifices.) All those things have been; they were not only made by God, but subsisted and were kept in being by him. These things were not therefore valued by him, nor could he have any need of or respect to any house, which is but a very little part of the earth; he having made the heavens and the earth, had all them at his command; and how could he need a temple, or wherein could he be advantaged from it? But God will look with a respect, and with a favourable eye, to him that hath a broken and contrite spirit, whose heart is subdued to the will of God, and who is poor and low in his own eyes, Matthew 5:3 Luke 6:20, and who trembleth when he heareth God's threatening words, nor ever heareth any revelation of the Divine will without a just reverence.