Midrasch zu Schemot 32:1

“Let all their wickedness come before You, and do to them as You did to me for all my transgressions, for my sighs are many and my heart is suffering” (Lamentations 1:22).
“Let all their wickedness come before You, and do to them,” bring upon them what You brought upon me. Be exacting with them as You were exacting with me. “And do [veolel] to them,” pluck their infants [olelateihon] as You plucked my infants.
“For my sighs are many and my heart is suffering.” You find that in the matter that Israel sinned, with that they were punished, and with that they were comforted. They sinned with rosh, they were punished with rosh, and they were comforted with rosh. They sinned with rosh, as it is written: “Let us appoint a leader [rosh] and return to Egypt” (Numbers 14:4). They were punished with rosh, as it is written: “Every head [rosh] is ill” (Isaiah 1:5). And they are comforted with rosh, as it is written: “Their king passed before them, and the Lord is at their head [berosham]” (Micah 2:13).
They sinned with the ear, as it is written: “They made their ears hard of hearing” (Zechariah 7:11). They were punished with the ear, as it is written: “That anyone who hears it, both his ears will ring” (I Samuel 3:11). They are comforted with the ear, as it is written: “Your ears will hear a matter from behind you, saying: [This is the way, walk in it, when you go right and when you go left]” (Isaiah 30:21).
They sinned with the eye, as it is written: “Because the daughters of Zion are haughty and they walk with outstretched necks and painted eyes” (Isaiah 3:16). They were punished with the eye, as it is written: “My eye, my eye sheds water” (Lamentations 1:16). They are comforted with the eye, as it is written: “For with their own eyes they will see the return of the Lord to Zion” (Isaiah 52:8).
They sinned with af, as it is written: “Behold, they extend the branch to their nose [af]” (Ezekiel 8:17). They were punished with af, as it is written: “I, too [af], will walk with them indifferently” (Leviticus 26:41). They are comforted with af, as it is written: “And despite [ve’af gam] this, when they are in the land of their enemies, I will not have spurned them and will not have rejected them, to destroy them, to violate My covenant with them” (Leviticus 26:44).
They sinned with the mouth, as it is written: “Every mouth speaks depravity” (Isaiah 9:16). They were punished with the mouth, as it is written: “They consumed Israel with every mouth” (Isaiah 9:11). They are comforted with the mouth, as it is written: “Then will our mouths be filled with laughter” (Psalms 126:2).
They sinned with the tongue, as it is written: “They drew their tongues, their bow of falsehood” (Jeremiah 9:2). They were punished with the tongue, as it is written: “The tongue of the suckling cleaved [to the roof of his mouth in thirst]” (Lamentations 4:4). They are comforted with the tongue, as it is written: “And our tongues with song; [then will they say among the nations: The Lord has done great things for them]” (Psalms 126:2).
They sinned with the heart, as it is written: “They made their hearts as adamant, not to hear” (Zechariah 7:12). They were punished with the heart, as it is written: “Every heart is suffering” (Isaiah 1:5). They are comforted with the heart, as it is written: “speak to the heart of Jerusalem” (Isaiah 40:2).
They sinned with the hand, as it is written: “Your hands are filled with blood” (Isaiah 1:15). They were punished with the hand, as it is written: “The hands of merciful women cooked their children” (Lamentations 4:10). They are comforted with the hand, as it is written: “The Lord will continue setting His hand again, a second time [to recover the remnant of His people…]” (Isaiah 11:11).
They sinned with the foot, as it is written: “For their feet run to evil” (Proverbs 1:16). They were punished with the foot, as it is written: “Before your feet stumble on the mountains of the night (Jeremiah 13:16). They are comforted with the foot, as it is written: “How pleasant are the feet of the herald upon the mountains” (Isaiah 52:7).
They sinned with hu, as it is written: “They denied the Lord and said: He [hu] is not” (Jeremiah 5:12). They were punished with hu, as it is written: “He was transformed into their enemy, He [hu] waged war against them” (Isaiah 63:10). They are comforted with hu, as it is written: “I, it is I, who [hu] am your Comforter” (Isaiah 51:12).
They sinned with zeh, as it is written: “For this [zeh] man Moses” (Exodus 32:1). They were punished with zeh, as it is written: “For this [zeh] [our heart] is suffering” (Lamentations 5:17). They are comforted with zeh, as it is written: “Behold, this [zeh] is our God, we hoped to Him [that He would save us; this is the Lord to whom we hoped, we will be glad and rejoice in His salvation]” (Isaiah 25:9).
They sinned with fire, as it is written: “The children gather wood, and the fathers kindle the fire...[in order to anger Me]” (Jeremiah 7:18). They were punished with fire, as it is written: “From on high He sent fire into my bones” (Lamentations 1:13). They are comforted with fire, as it is written: “I will be for it,²¹⁶Jerusalem. the utterance of the Lord, a wall of fire all around” (Zechariah 2:9).
They sinned with yesh, as it is written: “Is [hayesh] the Lord among us or not?” (Exodus 17:7). They were punished with yesh, as it is written: “Is there any [yesh] pain like my pain?” (Lamentations 1:12). They are comforted with yesh, as it is written: “To bequeath substance [yesh] to those who love me, and I will fill their storehouses” (Proverbs 8:21).
They sinned doubly, as it is written: “Jerusalem has committed a sin [ḥet ḥata]” (Lamentations 1:8).²¹⁷The Hebrew verse employs the word sin [ḥet] twice, such that a literal translation would be “Jerusalem has sinned a sin.” They were punished doubly, as it is written: “For it has received from the hand of the Lord double for all its sins” (Isaiah 40:2). They are comforted doubly, as it is written: “Comfort, comfort [naḥamu naḥamu] My people” (Isaiah 40:1).
End of the First Alphabetical Acrostic

R. Jonah of Bozrah and the rabbis disagreed concerning the meaning of this verse. The rabbis maintained that it refers to Aaron. Because of the word this (in the preceding verse) he was humbled, as it is said: And I cast it into the fire, and there came out this calf (Exod. 32:24), and because of the word this he was exalted, as is said: This is the offering of Aaron and of his sons (Lev. 6:13). R.Jonah, however, was of the opinion that this verse refers to Israel: With the word this they debased themselves, and with the word this they exalted themselves. With the word this they debased themselves in saying: As for this man Moses (Exod. 32:1), and with the word this they exalted themselves, as it is said: This they shall give (ibid. 30:13). Scripture states elsewhere: Righteousness exalteth a nation; but sin is a reproach to any people (Prov. 14:34). R. Joshua said: Righteousness exalteth a nation, but sin is a reproach to any people is indicated by the fact that when Israel sinned, the nations of the world turned against them and enslaved them.

R. Joshua b. Levi said also: "What is meant by the passage (Ex. 32, 1.) And the people saw that Moses was delayed? We should not read Boshesh (delayed) but Ba-shesh (it came six), i.e., when Moses ascended to Heaven, he told Israel, 'At the end of forty days, at the beginning of the sixth hour [of the day] I shall come.' At the end of the fortieth day, Satan came [to the Israelites] and brought a confusion into the world [so that it became dark and appeared to be late] and then said unto Israel 'Where is your teacher, Moses?' 'He went up to Heaven.' they replied. 'But,' said Satan, 'the sixth hour, at which Moses promised you to return, has already come.' They did not pay any attention to him. 'He died.' Satan said, and still they did not pay any attention to him. Finally he showed them the image of his bier; thus is understood what Israel said to Aaron: For of this man Moses, etc., we know not what became of him (Ib. ib. ib)."