| Barnes' Notes on the Bible Heaven is my throne - See the notes on Matthew 5:34. Earth is my footstool - See the notes on Matthew 5:35. What house ... - What house or temple can be large or magnificent enough for the dwelling of Him who made all things? The place of my rest - My home, my abode, my fixed seat or habitation. Compare Psalm 95:11.
Gill's Exposition of the Entire BibleHeaven is my throne,.... There is the seat of the divine Majesty; there his glory is most conspicuous; there he keeps his court, that is his palace; and there are his attendants, the angels; and from thence are the administrations of his regal power and government, over the whole world: and earth is my footstool; which is under his feet, is subject to him, and at his dispose, and which he makes use of at his pleasure: these things are not to be literally understood, but are images and figures, representing the majesty, sovereignty, and immensity of God; who is the maker of all things, the governor of the universe, and is above all places, and not to be contained in any: what house will ye build me? saith the Lord; or where can any be built for him, since he already takes up the heaven and the earth? what house can be built by men, or with hands, that can hold him, or is fit for him to dwell in? or what is the place of my rest? not in any house made with hands, but in the church among his saints, who are the temples of the living God; and this is his rest for ever, and here will he dwell, because he has chosen and desired them, and built them up for an habitation for himself,
Vincent's Word StudiesWhat house Rev., more correctly, "what manner of house" (ποῖον).
Geneva Study BibleHeaven is my throne, and earth is my footstool: what house will ye build me? saith the Lord: or what is the place of my rest?
Wesley's Notes 7:49 What is the place of my rest? - Have I need to rest?
Scofield Reference NotesMargin Lord Jehovah. Isa 66:1,2.
Matthew Henry's Concise Commentary7:42-50 Stephen upbraids the Jews with the idolatry of their fathers, to which God gave them up as a punishment for their early forsaking him. It was no dishonour, but an honour to God, that the tabernacle gave way to the temple; so it is now, that the earthly temple gives way to the spiritual one; and so it will be when, at last, the spiritual shall give way to the eternal one. The whole world is God's temple, in which he is every where present, and fills it with his glory; what occasion has he then for a temple to manifest himself in? And these things show his eternal power and Godhead. But as heaven is his throne, and the earth his footstool, so none of our services can profit Him who made all things. Next to the human nature of Christ, the broken and spiritual heart is his most valued temple. | 
