26 Jeroboam thought to himself, "Unless I am careful, the kingdom will return to the dynasty of David. 27 When these people go to Jerusalem to offer sacrifices at the Temple of the Lord, they will again give their allegiance to King Rehoboam of Judah. They will kill me and make him their king instead." 28 So on the advice of his counselors, the king made two gold calves. He said to the people, "It is too much trouble for you to worship in Jerusalem. Look, Israel, these are the gods who brought you out of Egypt!" 29 He placed these calf idols in Bethel and in Dan-at either end of his kingdom. 30 But this became a great sin, for the people worshiped the idols, traveling as far north as Dan to worship the one there. 31 Jeroboam also erected buildings at the pagan shrines and ordained priests from the common people-those who were not from the priestly tribe of Levi. 32 And Jeroboam instituted a religious festival in Bethel, held on the fifteenth day of the eighth month, in imitation of the annual Festival of Shelters in Judah. There at Bethel he himself offered sacrifices to the calves he had made, and he appointed priests for the pagan shrines he had made. 33 So on the fifteenth day of the eighth month, a day that he himself had designated, Jeroboam offered sacrifices on the altar at Bethel. He instituted a religious festival for Israel, and he went up to the altar to burn incense.
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.