As the first commandment emphasizes the fact that there is but one God, in protest against the worship of many gods, the second places emphasis upon His spiritual nature (John 4:24), in disapproval of idolatry and materialism. This commandment does not necessarily prohibit the use of sculpture and painting in religion. The artistry and representation employed in the construction of the sanctuary (Ex. 25:17-22), in Solomon’s Temple (1 Kings 6:23-26), and in the “brasen serpent” (Num. 21:8, 9; 2 Kings 18:4) clearly prove that the second commandment does not proscribe religious illustrative material. What is condemned is the reverence, the worship, or quasi worship, which multitudes in many lands give to religious images and pictures. The excuse that the idols themselves are not worshiped does not lessen the force of this prohibition. Idols are not only not to be worshiped, they are not even to be made. The folly of idolatry lies in the fact that idols are merely the product of human skill, and therefore inferior to man and subject to him (Hosea 8:6). But man can truly engage in worship only by directing his thoughts to One greater than himself.

 The threefold division here and elsewhere (sky, earth, and water) covers the entire physical universe, from which the heathen drew and fashioned their deities (Deut. 4:15-19; Rom. 1:22, 23).