Psalms 106:19

19.They made a calf. (250) Here he represents their rebellion as exceedingly base, in that they abandoned the true worship of God, and made to themselves a calf. For although it was their intention to worship God in this manner, yet the prophet reprehends their brutal stupidity, because they worshipped before the molten image, (251) and represented God by the figure of an ox which eateth grass (252) From this the prophet infers, that God had been robbed of his honor, and that all his glory had been tarnished. And surely it is so; for although the idolaters feign to serve God with great zeal, yet when, at the same time, they represent to themselves a God visible, they abandon the true God, and impiously make for themselves an idol. But he reproaches them with being guilty of still greater impiety, when he says, after the likeness of an ox that eateth grass; and contrasts with it their honor or glory. For seeing that God had clothed them with his own glory, what madness was it to substitute in place of him not only an ox, but the inanimate form of an ox, as if there were any resemblance between God who createth all kinds of food, and that stupid animal which feeds upon grass?

It is necessary, however, to observe the design of the prophet, which is to point out the blindness of men as more base and abominable, because not contenting themselves with any common form of superstition, but casting off all sham they give themselves up to the most shocking forms of worshipping God. Had the people formed for themselves a likeness of God under the likeness of a man, even that would have been impiously robbing God of his due; how much more shameful was their conduct when they assimilated God to an ox? When men preserve their life by eating and drinking, they acknowledge how frail they are, because they derive (253) from dead creatures the means of its continuation. How much greater is the dishonor done to God when he is compared to the brutal tribes? Moreover, the comparison referred to increases the enormity of their guilt. For what credit was it for a holy people to worship the inanimate likeness of an ox instead of the true God? But God had condescended to spread out the overshadowing wings of his glory upon the children of Abraham, that he might put on them the highest honor. Therefore, in denuding themselves of this honor, they had exposed their own baseness to the derision of all the nations of the earth. And hence Moses employs the phrase of nakedness, when he is showing that crime of idolatry:

“And when Moses saw that the people were naked, (for Aaron had made them naked unto their shame among their enemies)”
Exodus 32:25.

Should any one be disposed to say that the ark of the covenant was a representation of God, my answer is, That that symbol was given to the children of Israel, not to engross the whole of their attention, but only for the purpose of assisting and directing them in the spiritual worship of God.