Thou shalt not make unto thee any graven image, or any likeness of any thing that is in heaven above, or that is in the earth beneath, or that is in the water under the earth.

Scofield Reference Notes

[2] shalt not make

There is a threefold giving of the law. First, orally, in Ex 20:1-17. This was pure law, with no provision of priesthood and sacrifice for failure, and was accompanied by the "judgments" Ex 21:1-23:13 relating to the relations of Hebrew with Hebrew; to which were added Ex 23:14-19 directions for keeping three annual feasts, and Ex 23:20-33 instructions for the conquest of Canaan. These words Moses communicated to the people. Ex 24:3-8. Immediately, in the persons of their elders, they were admitted to the fellowship of God. Ex 24:9-11.

Second, Moses was then called up to receive the tables of stone. Ex 24:12-18. The story then divides. Moses, in the mount, receives the gracious instructions concerning the tabernacle, priesthood, and sacrifice (Ex 25.-31.) Meantime (Ex 32.), the people, led by Aaron, break the first commandment. Moses, returning, breaks the tables "written with the finger of God." Ex 31:18 32:16-19.

Third, the second tables were made by Moses, and the law again written by the hand of Jehovah Ex 34:1,28,29 Dt 10:4.

Jamieson-Fausset-Brown Bible Commentary

4, 5. Thou shalt not make . any graven image . thou shalt not bow down thyself to them-that is, "make in order to bow." Under the auspices of Moses himself, figures of cherubim, brazen serpents, oxen, and many other things in the earth beneath, were made and never condemned. The mere making was no sin-it was the making with the intent to give idolatrous worship.

Matthew Henry's Concise Commentary

20:3-11 The first four of the ten commandments, commonly called the FIRST table, tell our duty to God. It was fit that those should be put first, because man had a Maker to love, before he had a neighbour to love. It cannot be expected that he should be true to his brother, who is false to his God. The first commandment concerns the object of worship, JEHOVAH, and him only. The worship of creatures is here forbidden. Whatever comes short of perfect love, gratitude, reverence, or worship, breaks this commandment. Whatsoever ye do, do all the glory of God. The second commandment refers to the worship we are to render to the Lord our God. It is forbidden to make any image or picture of the Deity, in any form, or for any purpose; or to worship any creature, image, or picture. But the spiritual import of this command extends much further. All kinds of superstition are here forbidden, and the using of mere human inventions in the worship of God. The third commandment concerns the manner of worship, that it be with all possible reverence and seriousness. All false oaths are forbidden. All light appealing to God, all profane cursing, is a horrid breach of this command. It matters not whether the word of God, or sacred things, all such-like things break this commandment, and there is no profit, honour, or pleasure in them. The Lord will not hold him guiltless that taketh his name in vain. The form of the fourth commandment, Remember, shows that it was not now first given, but was known by the people before. One day in seven is to be kept holy. Six days are allotted to worldly business, but not so as to neglect the service of God, and the care of our souls. On those days we must do all our work, and leave none to be done on the sabbath day. Christ allowed works of necessity, charity, and piety; for the sabbath was made for man, and not man for the sabbath, Mr 2:27; but all works of luxury, vanity, or self-indulgence in any form, are forbidden. Trading, paying wages, settling accounts, writing letters of business, worldly studies, trifling visits, journeys, or light conversation, are not keeping this day holy to the Lord. Sloth and indolence may be a carnal, but not a holy rest. The sabbath of the Lord should be a day of rest from worldly labour, and a rest in the service of God. The advantages from the due keeping of this holy day, were it only to the health and happiness of mankind, with the time it affords for taking care of the soul, show the excellency of this commandment. The day is blessed; men are blessed by it, and in it. The blessing and direction to keep holy are not limited to the seventh day, but are spoken of the sabbath day.