Isaiah 66:1

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 and then it would soon be desolate. After it was destroyed by the Chaldeans it soon recovered itself and the ceremonial services were revived with it; but by the Romans it was made a perpetual desolation, and the ceremonial law was abolished with it. That the world might be prepared for this, they were often told, as here, of what little account the temple was with God. 1. That he did not need it. Heaven is the throne of his glory and government; there he sits, infinitely exalted in the highest dignity and dominion, above all blessing and praise. The earth is his footstool, on which he stands, over-ruling all the affairs of it according to his will.

— Matthew Henry's Concise Commentary (public domain)