After seeking advice, the king made two golden calves and said to the people, “Going up to Jerusalem is too much for you. Here, O Israel, are your gods, who brought you up out of the land of Egypt.”
We have here the beginning of the reign of Jeroboam. He built Shechem first and then Penuel - beautified and fortified them, and probably had a palace in each of them for himself (Kg1 12:25), the former in Ephraim, the latter in Gad, on the other side Jordan.
Commenting on 1 Kings 12:25-33
And this thing became a sin,.... The cause and occasion of the sin of idolatry; it led them by degrees to leave off the worship of God, and to worship these calves as gods: for the people went to worship before the one, even unto Dan; which was the furthest off, such was their great zeal for idolatrous worship; or they went thither before that...
Whereupon the king took counsel, and made two calves [of] gold, and said unto them, It is too much for you to go up to Jerusalem: behold thy gods, O Israel, which brought thee up out of the land of Egypt. (m) So crafty are carnal persuasions of princes, when they will make a religion serve their appetite.