Isaiah 66:2

For all those things hath mine hand made - That is the heaven and the earth, and all that is in them. The sense is, ‘I have founded for myself a far more magnificent and appropriate temple than you can make; I have formed the heavens as my dwelling-place, and I need not a dwelling reared by the hand of man.’

And all those things have been - That is, have been made by me, or for me. The Septuagint renders it, ‘All those things are mine?’ Jerome renders it, ‘All those things were made;’ implying that God claimed to be the Creator of them all, and that, therefore, they all belonged to him.

But to this man will I look - That is, ‘I prefer a humble heart and a contrite spirit to the most magnificent earthly temple’ (see the notes at Isaiah 57:15).

That is poor - Or rather ‘humble.’ The word rendered ‘poor’ (עני ‛ânı̂y), denotes not one who has no property, but one who is down-trodden, crushed, afflicted, oppressed; often, as here, with the accessory idea of pious feeling Exodus 24:12; Psalms 10:2, Psalms 10:9. The Septuagint renders it, Ταπεινὸν Tapeinon - ‘Humble;’ not πτωχόν ptōchon (poor). The idea is, not that God looks with favor on a poor man merely because he is poor - which is not true, for his favors are not bestowed in view of external conditions in life - but that he regards with favor the man that is humble and subdued in spirit.

And of a contrite spirit - A spirit that is broken, crushed, or deeply affected by sin. It stands opposed to a spirit that is proud, haughty, self-confident, and self-righteous.

And that trembleth at my word - That fears me, or that reveres my commands.