2 Kings 17:8

Statutes of the heathen... and of the kings of Israel. — The national guilt was twofold. It comprised: (1) idolatry in the strict sense — i.e., worship of other gods than Jehovah; (2) a heathenish mode of worshipping Jehovah Himself — namely, under the form of a bullock, as Jeroboam I. had ordained. The term “statutes” means religious rules or ordinances. (Comp. Exodus 12:14, “statutes;” Leviticus 20:23, “manners;” 1 Kings 3:3, “ordinance.”)

Which they had made — i.e., the statutes which the kings of Israel had made. (Comp. 2 Kings 17:19 b.)