26 But then Jeroboam thought, "It won't be long before the kingdom is reunited under David. 27 As soon as these people resume worship at The Temple of God in Jerusalem, they'll start thinking of Rehoboam king of Judah as their ruler. They'll then kill me and go back to King Rehoboam." 28 So the king came up with a plan: He made two golden calves. Then he announced, "It's too much trouble for you to go to Jerusalem to worship. Look at these - the gods who brought you out of Egypt!" 29 He put one calf in Bethel; the other he placed in Dan. 30 This was blatant sin. Think of it - people traveling all the way to Dan to worship a calf! 31 And that wasn't the end of it. Jeroboam built forbidden shrines all over the place and recruited priests from wherever he could find them, regardless of whether they were fit for the job or not. 32 To top it off, he created a holy New Year festival to be held on the fifteenth day of the eighth month to replace the one in Judah, complete with worship offered on the Altar at Bethel and sacrificing before the calves he had set up there. He staffed Bethel with priests from the local shrines he had made. 33 This was strictly his own idea to compete with the feast in Judah; and he carried it off with flair, a festival exclusively for Israel, Jeroboam himself leading the worship at the Altar.
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.