ACC ~ Acts 7 v49

WITHIN AND ABOVE ALL THINGS. BEDE: This is not to be understood in a material way, as though God has parts of his body placed in heaven and on earth, as we do when we sit down. Rather, to show that he is within and above all things, he [Isaiah] represents heaven as his [God’s] throne and earth as a footstool. To demonstrate that he also encompasses all things, in another place he asserts that he measures heaven with his hand and holds the earth in his palm. Spiritually, however, heaven stands for the saints, while the earth stands for sinners, since God watches over the former by dwelling within them; the latter he brings to the ground by condemning them. COMMENTARY ON THE ACTS OF THE APOSTLES 7.49A.

NOT OF MARBLE. BEDE: Not, to be sure, a golden or marble earthly dwelling place. Rather it will be what the prophet adds: “Upon whom does my spirit rest except upon one who is humble and peaceful and who trembles at my words?”COMMENTARY ON THE ACTS OF THE APOSTLES 7.49B.