Charles H. Spurgeon on Psalms 106:19

They made a calf. And why a calf? Could they find no fitter resemblance of God amongst all the creatures? Why not rather the lordly lion, to show the sovereignty; vast elephant, the immensity; subtle serpent, the wisdom; long-lived hart, the eternity; swift eagle, the ubiquity of God, rather than the silly senseless calf, that eateth hay? But the shape matters not much, for if God be made like anything, he may be made like anything, it being as unlawful to fashion him an angel as a worm, seeing the commandment forbids as well the likeness of things in heaven above as ill earth beneath (Ex 20:4). But probably a calf was preferred before other forms because they had learned it from the Egyptians' worshipping their ox Apis. Thus the Israelites borrowed (Ex 12:35) not all gold and silver but some dross from the Egyptians, whence they fetch the idolatrous forms of their worship.