25 Then Jeroboam built Shechem in the hill country of Ephraim, and lived in it; and he went out from there, and built Penuel. 26 Jeroboam said in his heart, “Now the kingdom will return to the house of David. 27 If this people goes up to offer sacrifices in the house of Yahweh at Jerusalem, then the heart of this people will turn again to their lord, even to Rehoboam king of Judah; and they will kill me, and return to Rehoboam king of Judah.” 28 Whereupon the king took counsel, and made two calves of gold; and he said to them, “It is too much for you to go up to Jerusalem. Look and see your gods, Israel, which brought you up out of the land of Egypt!” 29 He set the one in Bethel, and the other put he in Dan. 30 This thing became a sin; for the people went to worship before the one, even to Dan. 31 He made houses of high places, and made priests from among all the people, who were not of the sons of Levi. 32 Jeroboam ordained a feast in the eighth month, on the fifteenth day of the month, like the feast that is in Judah, and he went up to the altar; so did he in Bethel, sacrificing to the calves that he had made: and he placed in Bethel the priests of the high places that he had made. 33 He went up to the altar which he had made in Bethel on the fifteenth day in the eighth month, even in the month which he had devised of his own heart: and he ordained a feast for the children of Israel, and went up to the altar, to burn incense.
Matthew Henry's Commentary on 1 Kings 12:25-33
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.