ESV Reformation Study Bible – 1 Kings 12:28
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1 Kings 12:28

12:28 two calves of gold. Canaanites characteristically depicted their gods standing on bulls, calves, or other animals. Jeroboam probably prepared his golden calves as a kind of throne platform for God, and not as images of the Lord. Nevertheless, his innovation was an invitation for Canaanite religious practices to enter the northern kingdom (cf. Ex. 32:4).