Exodus 32:4

     4. fashioned it with a graving tool, after he had made it a molten calf—The words are transposed, and the rendering should be, "he framed with a graving tool the image to be made, and having poured the liquid gold into the mould, he made it a molten calf." It is not said whether it was of life size, whether it was of solid gold or merely a wooden frame covered with plates of gold. This idol seems to have been the god Apis, the chief deity of the Egyptians, worshipped at Memphis under the form of a live ox, three years old. It was distinguished by a triangular white spot on its forehead and other peculiar marks. Images of it in the form of a whole ox, or of a calf's head on the end of a pole, were very common; and it makes a great figure on the monuments where it is represented in the van of all processions, as borne aloft on men's shoulders.

      they said, These be thy gods, O Israel, which brought thee up out of the land of Egypt—It is inconceivable that they, who but a few weeks before had witnessed such amazing demonstrations of the true God, could have suddenly sunk to such a pitch of infatuation and brutish stupidity, as to imagine that human art or hands could make a god that should go before them. But it must be borne in mind, that though by election and in name they were the people of God, they were as yet, in feelings and associations, in habits and tastes, little, if at all different, from Egyptians. They meant the calf to be an image, a visible sign or symbol of Jehovah, so that their sin consisted not in a breach of the FIRST [Ex 20:3], but of the SECOND commandment [Ex 20:4-6].

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