26 And Jeroboam said in his heart, "Now the kingdom may return to the house of David: 27 If these people go up to offer sacrifices in the house of the Lord at Jerusalem, then the heart of this people will turn back to their lord, Rehoboam king of Judah, and they will kill me and go back to Rehoboam king of Judah." 28 Therefore the king asked advice, made two calves of gold, and said to the people, "It is too much for you to go up to Jerusalem. Here are your gods, O Israel, which brought you up from the land of Egypt!" 29 And he set up one in Bethel, and the other he put in Dan. 30 Now this thing became a sin, for the people went to worship before the one as far as Dan. 31 He made shrines on the high places, and made priests from every class of people, who were not of the sons of Levi. 32 Jeroboam ordained a feast on the fifteenth day of the eighth month, like the feast that was in Judah, and offered sacrifices on the altar. So he did at Bethel, sacrificing to the calves that he had made. And at Bethel he installed the priests of the high places which he had made. 33 So he made offerings on the altar which he had made at Bethel on the fifteenth day of the eighth month, in the month which he had devised in his own heart. And he ordained a feast for the children of Israel, and offered sacrifices on the altar and burned 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.