This is what the Lord says:

‘Heaven is my throne,
    and the earth is my footstool.
Where is the house you will build for me?
    Where will my resting-place be?
2 Has not my hand made all these things,
    and so they came into being?’
declares the Lord.

God is so immeasurably great, so infinitely big, that He cannot be contained in a building. He who made all things could never be confined to a structure of our making. You couldn’t make a building large enough for God.

Stephen declares, in his sermon recorded in Acts 7:

”“However, the Most High does not live in houses made by human hands. As the prophet says:

 “‘Heaven is my throne,
    and the earth is my footstool.
What kind of house will you build for me?
says the Lord.
    Or where will my resting place be?
Has not my hand made all these things?’ (48-50).

At the dedication of the temple King Solomon said, in his prayer:

“But will God really dwell on earth? The heavens, even the highest heaven, cannot contain you. How much less this temple I have built!”

The rebuilding of the temple was a project which would occupy the returning exiles, on and off, for twenty years. Isaiah was not against this. Far from it. He ‘saw the future rebuilding of the temple as a sign of the approaching end, a sacrament of the coming kingdom. But at the same time he was painfully aware of the capacity of human beings to misuse it; to focus on the temple instead of the God of the temple, to corrupt it with perfunctory and impure worship. Isaiah understood very well that physical restoration was not enough. Unless there was spiritual renewal the future would simply repeat the sins of the past. He was not against the temple, but against ecclesiasticism, that ugly distortion of true religion which inevitably reasserts itself where there is no recognition of the greatness of God or heartfelt contrition before him (1-2). Where this is lacking, worship, in whatever building, becomes no better than pagan superstition, angering God and calling forth his righteous judgment (3-4).’ Barry Webb: ‘Isaiah’,pp.246/247.