If the first commandment implies the truth of God's unity, the second implies that of His spirituality. Israel is forbidden to worship even the true God under any external form. God is not like anything that human hands can make. In Egypt the Israelites had been familiar with the worship of images.

The water under the earth] This refers to the belief of the time that the earth was a flat disk (Isaiah 40:22) resting on an abyss of waters: see Genesis 1:6; Genesis 7:11; Psalms 24:2.

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