1 Kings 12:28

Calves — In imitation of Aaron's golden calf, and of the Egyptians, from whom he was lately come. And this he the rather presumed to do, because he knew the people of Israel were generally prone to idolatry: and that Solomon's example had exceedingly strengthened those inclinations; and therefore they were prepared for such an attempt; especially, when his proposition tended to their own ease, and safety, and profit, which he knew was much dearer to them, as well as to himself, than their religion. Too much — Too great a trouble and charge, and neither necessary, nor safe for them, as things now stood. Behold thy gods — Not as if he thought to persuade the people, that these calves were that very God of Israel, who brought them out of Egypt: which was so monstrously absurd and ridiculous, that no Israelite in his right wits could believe it, and had been so far from satisfying his people, that this would have made him both hateful, and contemptible to them; but his meaning was, that these Images were visible representations, by which he designed to worship the true God of Israel, as appears, partly from that parallel place, Exodus 32:4, partly, because the priests and worshippers of the calves, are said to worship Jehovah; and upon that account, are distinguished from those belonging to Baal, 1 Kings 18:21, 1 Kings 22:6, and partly, from Jeroboam's design in this work, which was to quiet the peoples minds, and remove their scruples about going to Jerusalem to worship their God in that place, as they were commanded: which he doth, by signifying to them, that he did not intend any alteration in the substance of their religion; nor to draw them from the worship of the true God, to the worship of any of those Baals, which were set up by Solomon; but to worship that self — same God whom they worshipped in Jerusalem, even the true God, who brought them out of Egypt; only to vary a circumstance: and that as they worshipped God at Jerusalem, before one visible sign, even the ark, and the sacred cherubim there; so his subjects should worship God by another visible sign, even that of the calves, in other places; and as for the change of the place, he might suggest to them, that God was present in all places, where men with honest minds called upon him; that before the temple was built, the best of kings, and prophets, and people, did pray, and sacrifice to God in divers high places, without any scruple. And that God would dispense with them also in that matter; because going to Jerusalem was dangerous to them at this time; and God would have mercy, rather than sacrifice.