The second commandment requires the proper manner of worship. Each master wants to be served according to his dictates. It is neither a matter of indifference to God as to how we serve Him, nor ought we to be of the opinion that He will be pleased just so long as He is served, even if it is in a manner which is acceptable to us. No, He wishes to be served in a manner pleasing to Him and which He has prescribed to us. He indeed takes note of the manner of service as carefully as the service itself. God is a Spirit and therefore He also wishes to be served in Spirit and in truth. He has therefore given us the second commandment in addition to the first commandment in order that we would not err in this, thereby decreeing the manner whereby we must serve Him.

In this commandment we are to note 1) the matters which are prohibited and commanded, and 2) the added incentives.

The Content of the Second Commandment

First, the matter itself is presented within a covenant context. The subject matter pertains to graven images and likenesses—and lest an excuse be made, the matters of which we can make likenesses are distinguished and elaborated upon. Images may thus not be made of:

(1) that which is in heaven above. Heaven is the residence of God, the angels, and the deceased saints. In the second heaven are the sun, moon, and stars, and in the lower heaven are clouds, hail, snow, and the birds.

(2) that which is in the earth, that is, animals of all sorts, people, trees, and herbs.

(3) that which is in the waters under the earth, which pertains to all manner of creeping animals and insects, as well as all kinds of fish. By way of this delineation, all things (and thus all that exists) are excluded. All that exists is to be found in heaven, earth, or the waters—and of all that exists there, no images may be made.

There are three types of activities relative to these objects: we can 1) make them, 2) bow before them, and 3) serve them.

(1) We can make them. This pertains to any method by which we can make an image—be it by way of carving, sculpturing, painting, or whatever other method can be devised. This command is a command of the first table, and thus the making of images for religious purposes is forbidden, but not the making of images relative to the second table; that is, as pertaining to civil use—be it the imprints upon money, the decoration of homes, or whatever other purpose there may be (for which stipulations have also been defined). The Lord Jesus approved of the image of the emperor imprinted upon his money (Matt 22:20-21).

(2) We can bow before such images in a pious, worshipful, and reverent manner, be it that with such reverence one ends in the image or that one wishes to honor God thereby.

(3) We can serve such images. This is done when we decorate them, put them upon altars, worship them, sacrifice gold, silver, or whatever else to them, carry them about the streets, or put them on display in order that they may be honored by everyone—as well as any other manner in which one engages in any religious exercise relative to them.

The Incentives Conjoined to this Commandment

Secondly, the incentives which are conjoined to this are as follows:

The first incentive is derived from its appropriateness. “I am the Lord”; that is, I am an invisible and incomprehensible Spirit, and it is therefore inappropriate for Me to be served by anything that is tangible. “I am thy God”; that is, even if other nations behave themselves in this manner, then you must not imitate them for you have entered into a covenant with Me, have chosen Me to be your God, and are My people. It therefore behooves you to serve Me according to My precepts. I do not want to be served by images, and thus, you must refrain therefrom.

The second incentive is derived from the awesome majesty of God: “I am a jealous God.” A husband will take careful notice of the conduct of his wife, and if she does not behave herself appropriately, he will be overcome with jealousy and will zealously exert himself with vehement and dreadful passion to chastise her. This is likewise true for Me. I take careful notice of your conduct, and I shall readily detect any deviations in it. My jealous anger will thus be kindled against you, and I shall punish you for dishonoring Me and for your idolatry.

The third incentive is derived from the detrimental consequences. “… visiting the iniquity of the fathers upon the children unto the third and fourth generation of them that hate Me.” I shall not only punish the transgressor himself, but I shall also punish him in his children (which is the severest judgment upon parents), and I will do this to the third and fourth generation. God dealt in this manner with the first world, for their children who had not yet committed actual sin drowned as well as the fathers (Gen 7:21). All the descendants of Eli were punished because of his sin (1 Sam 2:31). Due to Jereboam’s sins all that had breath among his descendants were destroyed (1 Kings 14:14).

Objection: “The soul that sinneth, it shall die. The son shall not bear the iniquity of the father” (Ezek 18:20).

Answer (1) Scripture does not contradict itself. God states plainly that this is the manner in which He acts, and whatever He wills not to do, He refrains from doing. In this case God promised that He would not do this.

(2) Even if the son were to be punished for the unrighteousness of his father, he is nevertheless not held accountable as if he himself had committed the sin of his father. Everyone’s commission of sin is personal, but judgment may come upon the children—not eternal judgment, but temporal judgment.

(3) Children are also sinful and thus worthy of all punishment. However, God is and can be very longsuffering. Yet if the fathers aggravate matters greatly, this will create a situation where God’s wrath may also be poured out upon the sinful children.

The fourth incentive is derived from that which is to our benefit. “And showing mercy unto thousands of them that love Me, and keep My commandments” (Exod 20:5-6). Since the fall no one has been able to perfectly love God and keep His commandments, and therefore no one can be justified by the works of the law. Since the law has not been given unto justification, however, but as a rule of life for partakers of the covenant, God is pleased with the upright efforts of His children and rewards them—not meritoriously but on the basis of grace and mercy. After Nehemiah had completed the work of the Lord with great zeal in rebuilding Jerusalem and reforming the people, he said, “Remember me, O my God, concerning this also, and spare me according to the greatness of Thy mercy” (Neh 13:22).