Dummelow's Commentary on the Bible
Genesis 2:26
Let us make man] the crowning work of creation and its highest development. The plural form 'us,' which occurs again Genesis 3:22; Genesis 11:7 and Isaiah 6:8, has been interpreted of the Holy Trinity, but this would be anticipating a doctrine which was only revealed in later ages. The thought is perhaps that of God speaking in a council of angelic beings, or the form of the word may indicate a plural of majesty: see on 'God' Genesis 1:1. The point of the expression, however, is that it marks a closer relation of God to man than, to the rest of His creation. It is not 'Let man be made' but 'Let us make man.' Man] Heb; adam, the name of the race which becomes the name of the first man.
In our image, after our likeness] The. likeness to God lies in the mental and moral features of man's character, such as reason, personality, free will, the capacity for communion with God. These distinguish man from the animals with which on the physical side he has much in common, and inevitably ensure his dominion over them (cp. Psalms 8:5). When the perfect Image of the Father (Hebrews 1:3) had fully manifested His character, it became possible to declare, in yet more adequate language, what true likeness to God is (Ephesians 4:24; Colossians 3:10).