20 And he took the calf that they had made, and burned [it] with fire, and ground it to powder, and strewed [it] on the water, and made the children of Israel drink [it].

Matthew Henry's Commentary on Exodus 32:20

Commentary on Exodus 32:15-20

(Read Exodus 32:15-20)

What a change it is, to come down from the mount of communion with God, to converse with a wicked world. In God we see nothing but what is pure and pleasing; in the world nothing but what is sinful and provoking. That it might appear an idol is nothing in the world, Moses ground the calf to dust. Mixing this powder with their drink, signified that the backslider in heart should be filled with his own ways.