Exodus 20:4

Thou shalt not make, either in thy mind, or with thy hand, Acts 17:29, or by thy command. Unto thee, i.e. for thy use, or for thee to worship; for otherwise they were not absolutely forbidden to make any images, but only to make them for worship, as may appear by comparing this place with Leviticus 19:4 Deuteronomy 4:15 and Amos 5:26, with Acts 7:43; and from Leviticus 26:1, where the setting up of a pillar, or stone, is as absolutely forbidden as the making of an image. And therefore as the former is not forbidden to be done simply and universally, as appears from Joshua 24:20 1 Samuel 7:12, but only to be done in order to worship, so also is the latter. Moreover there were cherubims and other images in the temple, and afterwards the brazen serpent, which because they were not made to be worshipped, neither were indeed, nor were ever esteemed to be, any contradictions to this law. Any graven image, or molten, or any other image, as is most evident from the nature and reason of the precept. Nor is any thing more common than such synecdochical expressions, wherein under one kind named all other things of the like nature are contained. But for more abundant caution, and to put all out of doubt, he adds a more general word, nor any likeness. Anything that is in heaven; as of God, Deuteronomy 4:15 Isaiah 44:9,20, angels, sun, moon, or stars, which the heathens worshipped, Deuteronomy 4:19, Deuteronomy 17:3. Or in the earth; as of men, and beasts, and creeping things, which the Egyptians and other Gentiles worshipped as gods. See Deuteronomy 4:16,17 Isa 44:13 Ezekiel 23:14. Or in the water; as of fishes, such as Dagon was; or serpents, crocodiles, and such other Egyptian deities. Under the earth: this is emphatically added, to note the singular care of Divine Providence in bringing the waters under the earth, which naturally are lighter and higher than it, and therefore might easily overwhelm it. Compare Psalms 104:6.