Both the tabernacle and the temple are pictures of the church as the New Testament dwelling of God and of New Jerusalem as the eternal dwelling of God.
Acts 7:47 mentions David, Solomon, and building the temple. Verse 48 refers to the prophet Isaiah and verse 49 quotes Isaiah, “Heaven is My throne, and the earth is a footstool for My feet. What kind of house will you build for Me, says the Lord, or what is the place of My rest?” A note by Witness Lee on Acts 7* says,
This quotation from Isa. 66:1-2 indicates that the Lord was seeking a spiritual habitation in man’s spirit. This is proved by the unquoted part of Isa. 66:2 that says, “But to this man will I look, even to him that is poor and of a contrite spirit.”
In Old Testament times, God had a dwelling among His people. Yet even then He was longing for a dwelling in His people. This indwelling is realized now in the church as the precursor of New Jerusalem. Christ is in us and the Spirit is dwelling in us (Rom. 8:9-11). Thus, we are the reality of what was symbolized by the Old Testament temple (1 Cor. 3:16-17) and we are experiencing a foretaste of New Jerusalem.
The spiritual nature of the New Testament building is also seen in Ephesians 2:22, we “are being built together into a dwelling place of God in spirit” and in 1 Peter 2:5, we “ourselves also, as living stones, are being built up as a spiritual house.”
This spiritual building will progress on to New Jerusalem. New Jerusalem will be a spiritual city with Christ as the Living Stone and all of us a living stones and with the Spirit dwelling in each one of us.
* Acts 7:49, footnote 1, in The Holy Bible, Recovery Version, published and © by Living Stream Ministry, Anaheim CA, 2003.