Man-made Religion
Jeroboam knew better than to make these two calves. The prophet had clearly told him that the stability of his throne was contingent upon his obedience, 1 Kings 11:38. It was definitely promised that if he would hearken to do all that was commanded him, God would be with him and build him a sure house. But he was not content with this.
Fearing that if his people went up to the annual feasts at Jerusalem, they would return to their ancient loyalty to David's throne and kill him, Jeroboam set up the worship of Jehovah under the semblance of these two calves. He thus broke not the First but the Second Commandment, and sowed seeds from which his descendants were destined to reap a succession of bitter harvests. He was like the foolish man of our Lord's parable, who heard and did not; and whose house, however carefully it might have been constructed, was sapped by the rising waters. Expediency always deceives those who turn from God and rely on the devices of their own hearts. It seems that Jeroboam constituted himself priest as well as king. There is no knowing to what lengths men may drift, when they lose their moorings in God.