The "calves of gold" were probably representations of the cherubic form, imitations of the two cherubim which guarded the ark of the covenant in the holy of holies. But being unauthorized copies, set up in places which God had not chosen, and without any divine sanction, the sacred writers call them "calves." They were not mere human figures with wings, but had at any rate the head of a calf or ox. (Hence, some attribute this calf-worship entirely to Assyrian and Phoenician influence.) Jeroboam, in setting them up, was probably not so much influenced by the Apis-worship of Egypt, as:

(1) by a conviction that the Israelites could not be brought to attach themselves to any worship which did not present them with sensible objects to venerate;

(2) by the circumstance that he did not possess any of the old objects of reverence, which had been concentrated at Jerusalem; and

(3) by the fact that he could plead for his "calves" the authority of so great a name as Aaron (marginal reference).

Made two calves of gold - He invented a political religion, instituted feasts in his own times different from those appointed by the Lord, gave the people certain objects of devotion, and pretended to think it would be both inconvenient and oppressive to them to have to go up to Jerusalem to worship. This was not the last time that religion was made a state engine to serve political purposes. It is strange that in pointing out his calves to the people, he should use the same words that Aaron used when he made the golden calf in the wilderness, when they must have heard what terrible judgments fell upon their forefathers for this idolatry.

Whereupon the king took counsel,.... Of some of his principal men, that had as little religion as himself, and were only concerned for the civil state; and the result of their consultation was as follows:

and made two calves of gold; in imitation of that which was made by Aaron, and encouraged by his example and success; and having been in Egypt some time, he might have learned the calf or ox worship there, and might take his pattern from thence, and have two as they had; the one they called Apis, which was worshipped at Memphis, and another called Mnevis, worshipped at Hierapolis, as many learned men have observed; these were she calves, according to the Septuagint and Josephus (q):

and said unto them; not his counsellors, but the people of the land:

it is too much for you to go up to Jerusalem; pretending he sought their ease, by contriving a method to prevent their long fatiguing journeys, to go up with their sacrifices, firstfruits, &c. and the Jews (r) say the firstfruits ceased from going up to Jerusalem on the twenty third of Sivan, which answers to part of May and part of June, on which day they kept a fast on that account:

behold thy gods, O Israel, which brought thee up out of the land of Egypt; using the same words Aaron did on a like occasion; not that he thought these were really gods, and had divinity in them; nor could he hope or expect that the people would believe they had; but that these were representations of the true God, who had brought them out of Egypt; and that it might as well be supposed that God would cause his Shechinah to dwell in them as between the cherubim over the ark.

(q) Ut supra, (Antiqu. l. 8. c. 8.) sect. 4. (r) Schulchan Aruch, par. 1. c. 580. sect. 2.

He therefore consulted, sc., with his counsellors, or the heads of the nation, who had helped him to the throne, and made two calves of gold. זהב עגלי are young oxen, not of pure gold however, or cast in brass and gilded, but in all probability like the golden calf which Aaron had cast for the people at Sinai, made of a kernel of wood, which was then covered with gold plate (see the Comm. on Exodus 32:4). That Jeroboam had in his mind not merely the Egyptian Apis-worship generally, but more especially the image-worship which Aaron introduced for the people at Sinai, is evident from the words borrowed from Exodus 32:4, with which he studiously endeavoured to recommend his new form of worship to the people: "Behold, this is thy God, O Israel, who brought thee up out of the land of Egypt." רב־לכם מעלות, it is too much for you to go to Jerusalem; not "let your going suffice," because מן is not to be taken in a partitive sense here, as it is in Exodus 9:28 and Ezekiel 44:6. What Jeroboam meant to say by the words, "Behold thy God," etc., was, "this is no new religion, but this was the form of worship which our fathers used in the desert, with Aaron himself leading the way" (Seb. Schmidt). And whilst the verbal allusion to that event at Sinai plainly shows that this worship was not actual idolatry, i.e., was not a worship of Egyptian idols, from which it is constantly distinguished in our books as well as in Hosea and Amos, but that Jehovah was worshipped under the image of the calves or young oxen; the choice of the places in which the golden calves were set up also shows that Jeroboam desired to adhere as closely as possible to ancient traditions. He did not select his own place of residence, but Bethel and Dan. Bethel, on the southern border of his kingdom, which properly belonged to the tribe of Benjamin (Joshua 18:13 and Joshua 18:22), the present Beitin, had already been consecrated as a divine seat by the vision of Jehovah which the patriarch Jacob received there in a dream (Genesis 28:11, Genesis 28:19), and Jacob gave it the name of Bethel, house of God, and afterwards built an altar there to the Lord (Genesis 35:7). And Jeroboam may easily have fancied, and have tried to persuade others, that Jehovah would reveal Himself to the descendants of Jacob in this sacred place just as well as He had done to their forefather. - Dan, in the northern part of the kingdom, on the one source of the Jordan, formerly called Laish (Judges 18:26.), was also consecrated as a place of worship by the image-worship established there by the Danites, at which even a grandson of Moses had officiated; and regard may also have been had to the convenience of the people, namely, that the tribes living in the north would not have to go a long distance to perform their worship.

Whereupon the king took counsel, and made two calves of gold, and said unto them, {m} It is too much for you to go up to Jerusalem: behold thy gods, O Israel, which brought thee up out of the land of Egypt.

(m) So crafty are carnal persuasions of princes, when they will make a religion serve their appetite.

12:28 Calves - In imitation of Aaron's golden calf, and of the Egyptians, from whom he was lately come. And this he the rather presumed to do, because he knew the people of Israel were generally prone to idolatry: and that Solomon's example had exceedingly strengthened those inclinations; and therefore they were prepared for such an attempt; especially, when his proposition tended to their own ease, and safety, and profit, which he knew was much dearer to them, as well as to himself, than their religion. Too much - Too great a trouble and charge, and neither necessary, nor safe for them, as things now stood. Behold thy gods - Not as if he thought to persuade the people, that these calves were that very God of Israel, who brought them out of Egypt: which was so monstrously absurd and ridiculous, that no Israelite in his right wits could believe it, and had been so far from satisfying his people, that this would have made him both hateful, and contemptible to them; but his meaning was, that these Images were visible representations, by which he designed to worship the true God of Israel, as appears, partly from that parallel place, Exod 32:4, partly, because the priests and worshippers of the calves, are said to worship Jehovah; and upon that account, are distinguished from those belonging to Baal, 1Kings 18:21, 22:6,7, and partly, from Jeroboam's design in this work, which was to quiet the peoples minds, and remove their scruples about going to Jerusalem to worship their God in that place, as they were commanded: which he doth, by signifying to them, that he did not intend any alteration in the substance of their religion; nor to draw them from the worship of the true God, to the worship of any of those Baals, which were set up by Solomon; but to worship that self - same God whom they worshipped in Jerusalem, even the true God, who brought them out of Egypt; only to vary a circumstance: and that as they worshipped God at Jerusalem, before one visible sign, even the ark, and the sacred cherubim there; so his subjects should worship God by another visible sign, even that of the calves, in other places; and as for the change of the place, he might suggest to them, that God was present in all places, where men with honest minds called upon him; that before the temple was built, the best of kings, and prophets, and people, did pray, and sacrifice to God in divers high places, without any scruple. And that God would dispense with them also in that matter; because going to Jerusalem was dangerous to them at this time; and God would have mercy, rather than sacrifice.

12:25-33 Jeroboam distrusted the providence of God; he would contrive ways and means, and sinful ones too, for his own safety. A practical disbelief of God's all-sufficiency is at the bottom of all our departures from him. Though it is probable he meant his worship for Jehovah the God of Israel, it was contrary to the Divine law, and dishonourable to the Divine majesty to be thus represented. The people might be less shocked at worshipping the God of Israel under an image, than if they had at once been asked to worship Baal; but it made way for that idolatry. Blessed Lord, give us grace to reverence thy temple, thine ordinances, thine house of prayer, thy sabbaths, and never more, like Jeroboam, to set up in our hearts any idol of abomination. Be thou to us every thing precious; do thou reign and rule in our hearts, the hope of glory.