7:48 However, the Most High doesn’t dwell in temples made with hands, as the prophet says,
7:49 ‘heaven is my throne,
and the earth a footstool for my feet.
What kind of house will you build me?’ says the Lord;
‘or what is the place of my rest?
7:50 Didn’t my hand make all these things?’
(WEB)
The quotation is from Isaiah 66:1-2:
66:1 Thus says Yahweh, “Heaven is my throne, and the earth is my footstool: what kind of house will you build to me? and what place shall be my rest? 66:2 For all these things has my hand made, and so all these things came to be,” says Yahweh:
“but to this man will I look, even to him who is poor and of a contrite spirit, and who trembles at my word.
(WEB)