Allah (swt) presents to us what happened with Prophet Moses (PBUH) after he went to the assigned meeting with Him (swt). The interruption of the story by the two previous verses indicates the fact that Quranic stories are not like stories written by human beings. The Quranic stories are intended to give lessons, wisdoms and the  duties of faith. Allah (swt) relates to us what happened with Prophet Moses (PBUH) and what the Children of Israel did after he (PBUH) left them for forty days.

( وَاتَّخَذَ قَوْمُ مُوسَىٰ مِن بَعْدِهِ مِنْ حُلِيِّهِمْ عِجْلًا جَسَدًا لَّهُ خُوَارٌ ) (And the people of Moses made, after [his departure], from their ornaments a calf – an image having a lowing sound): (Ornaments) include jewelry  made of gold or diamonds. While the term is commonly associated with gold, it generally encompasses items used for decoration.

 (after [his departure]): After Prophet Moses (PBUH) left to meet his Lord (swt).

 (from their ornaments): They collected these ornaments when they left Egypt. Some said that these jewelries belonged to them, while others said that they took or stole them from places where they used to work, considering these items as rightfully theirs in addition to other forms of wealth. What matters is that they used these adornments to create a calf-shaped idol.

 (a calf): A male cow.

 (an image): It says (image) because it is a lifeless object, indicating that it was not a real calf.

 (having a lowing sound): It has a sound resembling the sound of cows.

When Prophet Moses (PBUH) went to meet his Lord (swt), and he was delayed, his people returned to their misguided ways. Previously, when they were on their way after being saved from Pharaoh, they said to Prophet Moses (PBUH) on the way:

 اجْعَل لَّنَا إِلَٰهًا كَمَا لَهُمْ آلِهَةٌ

(“O Moses, make for us a god just as they have gods.”) (Al-A’raaf: 138)

They repeated their request for a god, and so Samaritan took these adornments, melted them, and crafted for them a god in the form of a calf. It is important to note that a god is not made but should rather be the Creator. However, they made up a god that was created by someone.

When Allah (swt) says: (having a lowing sound), it refers to a hole made at the end of the statue’s tail where air goes through it making a sound similar to a lowing sound.

( أَلَمْ يَرَوْا أَنَّهُ لَا يُكَلِّمُهُمْ وَلَا يَهْدِيهِمْ سَبِيلًا ) (Did they not see that it could neither speak to them nor guide them to a way?): This principle refutes the principle of anything but Allah (swt). Worship means to obey the commands and refrain from the prohibitions. So, how can anyone worships who can never give commands? The worshipper must receive commandments from that which he worships; and that which he worships must have a way which he wants his worshipper to follow. Thus, what is the guidance which the calf-shape has given them? It did not guide them to any path.

( اتَّخَذُوهُ وَكَانُوا ظَالِمِينَ ) (They took it [for worship], and they were wrongdoers): They wronged but themselves:

 وَمَا ظَلَمْنَاهُمْ وَلَٰكِن كَانُوا هُمُ الظَّالِمِينَ

(And We did not wrong them, but it was they who were the wrongdoers.) (Az-Zukhruf: 76)