26 And Jeroboam said in his heart, "Now the kingdom will turn back to the house of David. 27 If this people go up to offer sacrifices in the temple of the Lord at Jerusalem, then the heart of this people will turn again to their lord, to Rehoboam king of Judah, and they will kill me and return to Rehoboam king of Judah." 28 So the king took counsel and made two calves of gold. And he said to the people, "You have gone up to Jerusalem long enough. Behold your gods, O Israel, who brought you up out of the land of Egypt." 29 And he set one in Bethel, and the other he put in Dan. 30 Then this thing became a sin, for the people went as far as Dan to be before one.[1] 31 He also made temples on high places and appointed priests from among all the people, who were not of the Levites. 32 And Jeroboam appointed a feast on the fifteenth day of the eighth month like the feast that was in Judah, and he offered sacrifices on the altar. So he did in Bethel, sacrificing to the calves that he made. And he placed in Bethel the priests of the high places that he had made. 33 He went up to the altar that he had made in Bethel on the fifteenth day in the eighth month, in the month that he had devised from his own heart. And he instituted a feast for the people of Israel and went up to the altar to make offerings.
Matthew Henry's Commentary on 1 Kings 12:26-33
Commentary on 1 Kings 12:25-33
(Read 1 Kings 12:25-33)
Jeroboam distrusted the providence of God; he would contrive ways and means, and sinful ones too, for his own safety. A practical disbelief of God's all-sufficiency is at the bottom of all our departures from him. Though it is probable he meant his worship for Jehovah the God of Israel, it was contrary to the Divine law, and dishonourable to the Divine majesty to be thus represented. The people might be less shocked at worshipping the God of Israel under an image, than if they had at once been asked to worship Baal; but it made way for that idolatry. Blessed Lord, give us grace to reverence thy temple, thine ordinances, thine house of prayer, thy sabbaths, and never more, like Jeroboam, to set up in our hearts any idol of abomination. Be thou to us every thing precious; do thou reign and rule in our hearts, the hope of glory.