Isaiah 66:1

66:1 This is what the Lord says:

“The heavens are my throne

and the earth is my footstool.

Where then is the house you will build for me?

Where is the place where I will rest?

Acts 7:49

7:49 ‘Heaven is my throne,

and earth is the footstool for my feet.

What kind of house will you build for me, says the Lord,

or what is my resting place? ¹ 

[7:49]  ¹ sn What kind…resting place? The rhetorical questions suggest mere human beings cannot build a house to contain God.