And finding out a device he made two golden calves, and said to them: Go ye up no more to Jerusalem: Behold thy gods, O Israel, who brought thee out of the land of Egypt.

And the king taketh counsel, and maketh two calves of gold, and saith unto them, 'Enough to you of going up to Jerusalem; lo, thy gods, O Israel, which brought thee up out of the land of Egypt.'

So after taking thought the king made two oxen of gold; and he said to the people, You have been going up to Jerusalem long enough; see! these are your gods, O Israel, who took you out of the land of Egypt.

Whereupon the king took counsel, and made two calves of gold; and he said unto them: 'Ye have gone up long enough to Jerusalem; behold thy gods, O Israel, which brought thee up out of the land of Egypt.'

And devising a plan, he made two golden calves. And he said to them: "No longer choose to ascend to Jerusalem. Behold, these are your gods, O Israel, who led you away from the land of Egypt!"

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, 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.

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.

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, Exodus 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, 1-Kings 18:21, 1-Kings 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.