28 And 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: behold thy gods, Israel, which brought thee up out of the land of Egypt! 29 And he set the one in Bethel, and the other he put in Dan. 30 And this thing became a sin; and the people went [to worship] before the one, as far as Dan. 31 And he made a house of high places, and made priests from all classes of the people, who were not of the sons of Levi. 32 And Jeroboam ordained a feast in the eighth month, on the fifteenth day of the month, like the feast that was in Judah, and he offered upon 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 And he offered upon the altar that he had made in Bethel, on the fifteenth day of the eighth month, in the month which he had devised of his own heart; and he made a feast for the children of Israel, and he offered upon the altar, burning incense.
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.