28 So after taking thought the king made two oxen of gold; and he said to the people, You have been going up to Jerusalem long enough; see! these are your gods, O Israel, who took you out of the land of Egypt. 29 And he put one in Beth-el and the other in Dan. 30 And this became a sin in Israel; for the people went to give worship to the one at Beth-el, and to the other at Dan. 31 And he made places for worship at the high places, and made priests, who were not Levites, from among all the people. 32 And Jeroboam gave orders for a feast in the eighth month, on the fifteenth day of the month, like the feast which is kept in Judah, and he went up to the altar. And in the same way, in Beth-el, he gave offerings to the oxen which he had made, placing in Beth-el the priests of the high places he had made. 33 He went up to the altar he had made in Beth-el on the fifteenth day of the eighth month, the month fixed by him at his pleasure; and he gave orders for a feast for the people of Israel, and went up to the altar, and there he made the smoke of his offerings go up.
Matthew Henry's Commentary on 1 Kings 12:28-33
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.