ISB ~ Acts 7 v48

made with hands:A subversive description of the Temple (Mk 14:58) that compares it with a handmade idol (7:41). Every occurrence of this expression in the Greek OT is associated with idols and idolatry (Lev 26:1; Wis 14:8; Dan 5:23, etc.).

• Israel is charged with failing to grasp what Solomon himself understood when he built the first Temple— that no earthly sanctuary could contain the Most High God (1 Kings 8:27). Centuries of devotion to the Temple led to a false perception of God and an exaggerated emphasis on the sacredness of the building itself.