See note Acts 7:491. God did not consider either heaven or earth His dwelling place, nor did He consider the physical house, the temple, built for Him by the children of Israel the place of His rest. In the Old Testament both the tabernacle and the temple were only symbols of God’s union with the children of Israel, whom God considered His actual house (Heb. 3:6 and note Heb. 3:61a). God was united with the children of Israel and became one entity with them, and this one entity was a spiritual house in which both God and the godly people in Israel dwelt (Psa. 27:4; 84:10; 90:1; cf. 1 Pet. 2:5a). According to v. 2 and Isa. 57:15, the dwelling place God desires to have is a group of people into whom He can enter. God intends to have a dwelling place in the universe that is the mingling of God and man, in which God is built into man and man is built into God, so that God and man, man and God, can be a mutual abode to each other (John 14:2, 20, 23; 15:4; 1 John 4:13). In the New Testament this dwelling place, this house, is the church, which is God’s habitation in the believers’ spirit (Eph. 2:22 and note Eph. 2:224; 1 Tim. 3:15 and note 1 Tim. 3:152a). The ultimate manifestation of this universal building, this universal house, is the New Jerusalem. In this city God is in man, taking man as His dwelling place, and man is in God, taking God as His habitation (Rev. 21:3, 22, and notes). See note Gen. 28:121a and notes in 2 Sam. 7:12-14.