19-23. From indirect setting God at naught, they pass to direct.
      made--though prohibited in Ex 20:4, 5 to make a likeness, even of the true God.
      calf--called so in contempt. They would have made an ox or bull, but their idol turned out but a calf; an imitation of the divine symbols, the cherubim; or of the sacred bull of Egyptian idolatry. The idolatry was more sinful in view of their recent experience of God's power in Egypt and His wonders at Sinai (Ex 32:1-6). Though intending to worship Jehovah under the symbol of the calf, yet as this was incompatible with His nature (De 4:15-17), they in reality gave up Him, and so were given up by Him. Instead of the Lord of heaven, they had as their glory the image of an ox that does nothing but eat grass.

JFB.