1 Kings 12:28 - Joseph Benson’s Commentary on the Old and New Testaments

The king took counsel, and made two calves In imitation of Aaron's golden calf, and of the worship of the Egyptians, from whose country he had lately come. These calves were of the same matter with Aaron's, and made for the same reason: his because Moses, the minister of God and medium of divine communication, was absent, and these because the holy city, where the temple, altar, and priests of God were, was distant, and could not be visited with safety. It is not improbable but, as some learned men have conjectured, it was in imitation of the Egyptians that he made two calves, and was not content with forming one. For they had a couple of oxen which they worshipped, namely, Apis at Memphis, the metropolis of the upper Egypt, and Mnevis at Hierapolis, which was the chief city of the lower. Jeroboam probably the rather presumed to make these images, because he knew the people of Israel were generally prone to idolatry; and that Solomon's example had exceedingly strengthened those inclinations; and therefore that 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. It is too much for you to go to Jerusalem Too great a trouble and charge, and neither necessary nor safe as things now stand. Behold thy gods, O Israel! 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 senses could have believed it, and to have intimated it would have been so far from satisfying the people, that it 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. This 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, 1Ki 18:21; 1 Kings 22:6-7; and partly, from Jeroboam's design in this work, which was, to quiet the people's minds, and remove their scruples about going to Jerusalem to worship their God in that place, as they were commanded. This he endeavoured to do 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.