And he received them at their hand, and fashioned it with a graving tool, after he had made it a molten calf: and they said, These be thy gods, O Israel, which brought thee up out of the land of Egypt. Fashioned it with a graving tool - There has been much controversy about the meaning of the word חרט cheret in the text: some make it a mould, others a garment, cloth, or apron; some a purse or bag, and others a graver. It is likely that some mould was made on this occasion, that the gold when fused was cast into it, and that afterwards it was brought into form and symmetry by the action of the chisel and graver.
These be thy gods, O Israel - The whole of this is a most strange and unaccountable transaction. Was it possible that the people could have so soon lost sight of the wonderful manifestations of God upon the mount? Was it possible that Aaron could have imagined that he could make any god that could help them? And yet it does not appear that he ever remonstrated with the people! Possibly he only intended to make them some symbolical representation of the Divine power and energy, that might be as evident to them as the pillar of cloud and fire had been, and to which God might attach an always present energy and influence; or in requiring them to sacrifice their ornaments, he might have supposed they would have desisted from urging their request: but all this is mere conjecture, with very little probability to support it. It must however be granted that Aaron does not appear to have even designed a worship that should supersede the worship of The Most High; hence we find him making proclamation, Tomorrow is a feast to the Lord, (יהוה); and we find farther that some of the proper rites of the true worship were observed on this occasion, for they brought burnt-offerings and peace-offerings, Exodus 32:6, Exodus 32:7 : hence it is evident he intended that the true God should be the object of their worship, though he permitted and even encouraged them to offer this worship through an idolatrous medium, the molten calf. It has been supposed that this was an exact resemblance of the famous Egyptian god Apis who was worshipped under the form of an ox, which worship the Israelites no doubt saw often practiced in Egypt. Some however think that this worship of Apis was not then established; but we have already had sufficient proof that different animals were sacred among the Egyptians, nor have we any account of any worship in Egypt earlier than that offered to Apis, under the figure of an Ox.