Although the extant evidence for the plural
representation at Bethel postdates the single calf of Jeroboam I, both may have
been traditional forms for presenting the emblem-animal of the patron
warrior-god. The calves are not simply a pedestal; they are part of the
representation associated with the deity, called “gods” (’ĕlōhîm) in 1 Kgs 12:28. Under this form of collective plurality,
this may be the ’ĕlōhîm thought to
bring the Israelites from the land of Egypt. This proclamation may be located
within the ritual context that celebrated the divine victory over Egypt. The
military terms suggest ritual played out in a religious context that celebrates
this victory (perhaps in anticipation of future victory; see Ps 20 in the
discussion above). Accordingly, Jeroboam I’s cult arguably entailed a temple
ritual celebrating military victory and homage paid to the divine victor in the
act of kissing the bovine icon.
(Mark S. Smith, Where the Gods Are: Spatial Dimensions of Anthropomorphism
in the Biblical World [Anchor Yale Bible Reference Library; New Haven: Yale
University Press, 2016], 67)