Our ancestors had the tabernacle of the covenant law with them in the wilderness. It had been made as God directed Moses, according to the pattern he had seen. After receiving the tabernacle, our ancestors under Joshua brought it with them when they took the land from the nations God drove out before them. It remained in the land until the time of David, who enjoyed God’s favor and asked that he might provide a dwelling place for the God of Jacob. But it was Solomon who built a house for him.

However, the Most High does not live in houses made by human hands. As the prophet says, ”’Heaven is my throne, and the earth is my footstool. What kind of house will you build for me?’, says the Lord. ‘Or where will my resting place be? Has not my hand made all these things?’”

--Parallel verses:
‭‭Isaiah‬ ‭66‬:‭2‬-‭4‬
“Has not my hand made all these things, and so they came into being?” declares the Lord. “These are the ones I look on with favor: those who are humble and contrite in spirit, and who tremble at my word. But whoever sacrifices a bull is like one who kills a person, and whoever offers a lamb is like one who breaks a dog’s neck; whoever makes a grain offering is like one who presents pig’s blood, and whoever burns memorial incense is like one who worships an idol. They have chosen their own ways, and they delight in their abominations; so I also will choose harsh treatment for them and will bring on them what they dread. For when I called, no one answered, when I spoke, no one listened. They did evil in my sight and chose what displeases me.”

Stephen continues to remind these Jews of their heritage, which is of faith followed by a rejection of God. In this section, he talks about how their great kings built a temple for God, and this was good. But in reality God does not just reside in one place, he is omnipresent. He quotes Isaiah 66 here, which I have included additional verses to. Not only does God destroy the premise that mere man can make a home for him, he also discusses the value of the burnt offerings they bring to him.

He casts away their offerings as evil, compared to killing a man, breaking a dog’s neck, bringing pig blood to offer at the temple, or worshiping an idol. Why does God say these normally acceptable offerings are like these detestable things to the Jews? It was because their hearts were not right before him. Let’s look at who has his favor: “those who are humble and contrite in spirit and who tremble at my Word.”

Why does God choose the humble and contrite in Spirit who revere his Word? Because they answer when he calls, they listen when he speaks, and they do not do evil in his sight. Offerings are meaningless without a heart attuned to God’s Spirit. We can build him a fancy house of worship or dedicate large sums of money or resources in abundance, but what does that do for him? He created it all and owns the cattle on a thousand hills. He designed, created, and sustains us for a righteous and pure relationship with him. This needs to be our pursuit, first and foremost!

King David realized this after his fall into deep, dark sin. He slept with another man’s wife, and then, as king, had him killed. Here is what he said when he repented: “You do not delight in sacrifice, or I would bring it; you do not take pleasure in burnt offerings. My sacrifice, O God, is a broken spirit; a broken and contrite heart you, God, will not despise.” (‭‭Psalms‬ ‭51‬:‭16‬-‭17‬)

So what am I valuing and pursuing in this life? Do I value the praise of men for acts of goodness? Do I seek after power, prestige, or recognition as my highest purpose? If someone looked at my life and how I spend my time and resources, what I strive for … what would they say I value?

Lord, teach me to value closeness to you as the #1 priority today, tomorrow, and in the weeks and months ahead. I will give you first place in my schedule: my spontaneous actions, my passion, and my effort. Fill me with the ability to be devoted to you first!