Isa 66:1-24. The Humble Comforted, the Ungodly Condemned, at the Lord's Appearing: Jerusalem Made a Joy on Earth.
This closing chapter is the summary of Isaiah's prophecies as to the last days, hence the similarity of its sentiments with what went before.
1. heaven … throne … where is … house … ye build—The same sentiment is expressed, as a precautionary proviso for the majesty of God in deigning to own any earthly temple as His, as if He could be circumscribed by space (1Ki 8:27) in inaugurating the temple of stone; next, as to the temple of the Holy Ghost (Ac 7:48, 49); lastly here, as to "the tabernacle of God with men" (Isa 2:2, 3; Eze 43:4, 7; Re 21:3).
where—rather, "what is this house that ye are building, &c.—what place is this for My rest?" [Vitringa].