Exodus 20:23 - Matthew Poole's English Annotations on the Holy Bible

With me, i.e. to worship together with me; I will allow no companion; or, to me, as it follows, unto you; and Exodus 20:24, unto me; and the particle eth is sometimes used for el, or lamed, as 1 Samuel 22:14 2 Kings 22:14; or, for me, either to represent my person, by comparing this with the parallel place, Deuteronomy 4:15,16, or to worship me by, as it is apparent that the Israelites afterwards did intend to worship Jehovah in the golden calf, and therefore Aaron calls the feast of the calf a feast to Jehovah, Exodus 32:5, and that with the approbation of the people, whom he then complied with, and durst not resist. Gods, i.e. idols or images, to whom you may give the name and worship of gods, of silver, and consequently not of any other materials, as wood or stone: it is a synecdoche.