Acts 7:41

They made a calf. See on Ex. 32:4, 5. The Hebrews had probably seen the Egyptians worshipping the bull Mnevis at Heliopolis or the bull Apis at Memphis, and desired a similar beast-image to represent the great God of the universe.

Idol. The Hebrews claimed that the golden calf was a god (see Ex. 32:4), but Stephen rightly calls it an “idol.”

Rejoiced. Rather, “were rejoicing,” that is, they continued in their idol worship and its accompanying orgies. The verb especially expresses the joy of a feast, as in Luke 15:23, 24, 29 (cf. on Ex. 32:5, 6). Moses heard, not the cries of conflict, but “the noise of them that sing” (Ex. 32:18).

Works of their own hands. Not only is the worship of an image a denial of God, but, what is worse, it sets up a man-made object in His place. The idolater turns his back upon his Maker, and bows down, instead, to that which he himself has made. See Hosea 6:6.