There is much wrong here. In the first place, the bull was the sacred image of the heathen gods of Egypt. By making their own bull-idol, Israel conformed their religion to the world around them. Their new religion was now relevant. They had a god that they could control. They made it and they could discard or destroy it. The cow gave no law and demanded no obedience. It had no wrath or justice or holiness to be feared. It was deaf, dumb, and impotent. But at least it could not intrude on their fun and call them to judgment. This was a religion designed by men, practiced by men, and ultimately useless for men. Theirs was a theology and a religion without God. It had the elements of religious practice, but what was worshiped was not God. The true God had been stripped of his real character by the people’s vacuous theology.
> - R. C. Sproul
Grace Unknown, The Heart of Reformed Theology