isaiah 66:1 Thus saith the LORD, The heaven is my throne, and the earth is my footstool: where is the house that ye build unto me? and where is the place of my rest? - Free Bible Online

      Isa 66:1-24. THE HUMBLE COMFORTED, THE UNGODLY CONDEMNED, AT THE LORD'S APPEARING: JERUSALEM MADE A JOY ON EARTH.

      This closing chapter is the summary of Isaiah's prophecies as to the last days, hence the similarity of its sentiments with what went before.

      1. heaven . . . throne . . . where is . . . house . . . ye build--The same sentiment is expressed, as a precautionary proviso for the majesty of God in deigning to own any earthly temple as His, as if He could be circumscribed by space (1Ki 8:27) in inaugurating the temple of stone; next, as to the temple of the Holy Ghost (Ac 7:48, 49); lastly here, as to "the tabernacle of God with men" (Isa 2:2, 3; Eze 43:4, 7; Re 21:3).
      where--rather, "what is this house that ye are building, &c.--what place is this for My rest?" [VITRINGA].

JFB.