This is what the LORD says: “Heaven is My throne, and earth is My footstool. What kind of house will you build for Me? Or where will My place of repose be?
Here, I. The temple is slighted in comparison with a gracious soul, Isa 66:1, Isa 66:2. The Jews in the prophet's time, and afterwards in Christ's time, gloried much in the temple and promised themselves great things from it; to humble them therefore, and to shake their vain confidence, both the prophets and Christ foretold the ruin of the temple, that God would leave it...
Commenting on Isaiah 66:1-4
Thus saith the Lord, the heaven is my throne,.... The third heaven, the heaven of heavens, where angels and glorified saints are, and some in bodies, as Enoch and Elijah, and where now Christ is in human nature; this is the seat of the divine Majesty, where he in a most illustrious manner displays his glory; and therefore we are to look upwards to God...
Thus saith the LORD, The heaven [is] my throne, and the earth [is] my footstool: where [is] the house that ye build to me? and where [is] the place of my rest? (a) My majesty is so great, that it fills both heaven and earth, and therefore cannot be included in a temple like an idol, condemning by this their main confidence which trusted in the temple and sacrifices.