Commentary for Exodus 20:20

לא תעשון אתי YE SHALL NOT MAKE WITH ME — Ye shall not make an image of My ministers that minister before Me in the heights (Mekhilta d'Rabbi Yishmael 20:20:1).

לר תעשון אתי אלוהי כסף, seeing that you have experienced with your own senses that you do not need to resort to intermediaries in order to communicate with G’d do not construct for yourselves such intermediaries even for communicating with Me.

לא חעשון אתי אלוהי כסף, "Do not make with Me silver deities, etc." Why did the Torah have to add the word אתי, "with Me?" Our sages in the Mechilta understood this word as referring to the cherubs on the Holy Ark, seeing the voice of the Lord was supposed to speak to Moses from between these cherubs. The meaning of ואלוהי זהב is that you should not elevate the importance of such silver deities to the level of something made of gold. The repetition of "do not make" entitles us to understand the verse thus: "Do not make silver deities; if you did so at least do not consider them as something valuable such as gold." Even if the item you have constructed does not have a face, or likeness of anything in heaven or on earth that one could bow down to, do not make it for yourselves. The Torah stresses לכם, i.e. it is not only forbidden to make something like that אתי "with Me," but even if it has meaning only for yourself.