Isaiah 66:1
1The LORD says: “Heaven is my throne, and the earth is my footstool. What kind of house will you build to me? Where will I rest?
Wesley: the highest heaven is the place where I shew myself in my majesty (Ps 11:4; 103:19; Matt 5:34). Hence we are taught to pray, Our Father which art in heaven. The earth is my footstool (Matt 5:35). Can there be an house built that will contain me? Where is the place wherein I can be said to rest in a proper sense?
The Father in heaven is not boxed in the temple. House first; Stephen (Acts 7:49) then the gospel church. Shared christology with Calvin: heaven his throne; he is a Spirit.
Calvin: they flattered themselves in sins under confidence in sacrifices and the temple. This confidence is diabolical; they frame an idol when they shut him up in the temple. Heaven is his throne so we may raise our minds above the world; yet he protests he is with us. Worship must be spiritual to correspond to his nature (John 4:24). Stephen (Acts 7:49) and Paul (Acts 17:24) apply it: God dwells not in temples made with hands.
He is not confined; ceremonies without the heart are a mockery. Same question, Where is the house?; the rest named in Psalm 132 is not a prison for his majesty.