Adam Clarke on Exodus 20:23

Ye shall not make with me gods of silver - The expressions here are very remarkable. Before it was said, Ye shall have no other gods Before me, אל פני al panai, Exo 20:3. Here they are commanded, ye shall not make gods of silver or gold אתי itti With me, as emblems or representatives of God, in order, as might be pretended, to keep these displays of his magnificence in memory; on the contrary, he would have only an altar of earth - of plain turf, on which they should offer those sacrifices by which they should commemorate their own guilt and the necessity of an atonement to reconcile themselves to God. See Clarke's note on Exo 20:4.