1 Kings 12:28

“Whereupon the king took counsel, etc.] 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 f316: and…”

“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…”

“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…”

“12:28 Two gold calves would strike a responsive chord regarding Israel’s history (Exod 32; esp. 32:4). Similar religious practices, associated with the Canaanite god Baal-Hadad, also appealed to the remaining Canaanite population in the northern kingdom. Jeroboam’s intentions compromised true worship and caused religious confusion (see 1 Kgs 14:9; Hos 8:6).”

“took counsel: Kg1 12:8, Kg1 12:9; Exo 1:10; Isa 30:1 two calves of gold: He invented a political religion, and instituted feasts in his own times, different from those appointed by Jehovah; gave the people certain objects of adoration, and pretended to think that it would be both inconvenient and oppressive to them to go up to Jerusalem to worship. These calves were doubtless of the same kind as the calf which was set up by Aaron; and it is remarkable, that in pointing them out to the people he should use the same words that Aaron used on that occasion, when they must have heard what terrible judgments fell upon their forefathers for this idolatry. Solomon's idolatry, however, had prepared…”