Easton’s Bible Dictionary
Calf: Calves were commonly made use of in sacrifices, and are therefore frequently mentioned in Scripture. The "fatted calf" was regarded as the choicest of animal food; it was frequently also offered as a special sacrifice (1 Samuel 28:24; Amos 6:4; Luke 15:23). The words used in Jeremiah 34:18,19, "cut the calf in twain," allude to the custom of dividing a sacrifice into two parts, between which the parties ratifying a covenant passed (Genesis 15:9,10,17,18). The sacrifice of the lips, i.e., priase, is called "the calves of our lips" (Hosea 14:2, R.V., "as bullocks the offering of our lips." Comp. Hebrews 13:15; Psalm 116:7; Jeremiah 33:11).
The golden calf which Aaron made (Exodus 32:4) was probably a copy of the god Moloch rather than of the god Apis, the sacred ox or calf of Egypt. The Jews showed all through their history a tendency toward the Babylonian and Canaanitish idolatry rather than toward that of Egypt.
Ages after this, Jeroboam, king of Israel, set up two idol calves, one at Dan, and the other at Bethel, that he might thus prevent the ten tribes from resorting to Jerusalem for worship (1 Kings 12:28). These calves continued to be a snare to the people till the time of their captivity. The calf at Dan was carried away in the reign of Pekah by Tiglath-pileser, and that at Bethel ten years later, in the reign of Hoshea, by Shalmaneser (2 Kings 15:29; 17:33). This sin of Jeroboam is almost always mentioned along with his name (2 Kings 15:28 etc.).