1 Kings 12:28

The “calves of gold” were probably representations of the cherubic form, imitations of the two cherubim which guarded the ark of the covenant in the holy of holies. But being unauthorized copies, set up in places which God had not chosen, and without any divine sanction, the sacred writers call them “calves.” They were not mere human figures with wings, but had at any rate the head of a calf or ox. (Hence, some attribute this calf-worship entirely to Assyrian and Phoenician influence.) Jeroboam, in setting them up, was probably not so much influenced by the Apis-worship of Egypt, as:

(1) by a conviction that the Israelites could not be brought to attach themselves to any worship which did not present them with sensible objects to venerate;

(2) by the circumstance that he did not possess any of the old objects of reverence, which had been concentrated at Jerusalem; and

(3) by the fact that he could plead for his “calves” the authority of so great a name as Aaron (marginal reference).