Exodus 32:14 - Joseph Benson’s Commentary on the Old and New Testaments

The Lord repented of the evil Changed his sentence at the entreaty of Moses, who in this represented the Lord Christ, the great Mediator and Intercessor for all the sinful race. He was pleased not to inflict upon them that punishment which he threatened, (Exodus 32:10,) and so acted as men do when they repent and change their minds. Though he designed to punish them, yet he would not ruin them. See here the power of prayer! God suffers himself to be prevailed with by humble, believing importunity. And see the compassion of God toward poor sinners, and how ready he is to forgive! It must, however, be well observed that such expressions as this, of the Lord's repenting, must be understood as spoken after the manner of men. For that no proper change or repentance can take place in the Divine Mind, plainly follows from the perfection of the divine knowledge, which comprehends at one view all things, past, present, and to come, and can never be surprised at their happening as they do, or change his mind on that account. See this further explained on Genesis 6:6.