פֶּ֨ן־תַּשְׁחִת֔וּן וַעֲשִׂיתֶ֥ם לָכֶ֛ם פֶּ֖סֶל תְּמוּנַ֣ת כָּל־סָ֑מֶל תַּבְנִ֥ית זָכָ֖ר א֥וֹ נְקֵבָֽה׃
чтобы вы не занимались продажным делом и не создавали вам изображения, даже формы любой фигуры, подобия мужчины или женщины,
Chizkuni
פן תשחיתון, “lest you will become corrupt;” this refers to the previous verse in which the people had been reminded that even during the revelation at Mount Sinai they had never had a visual image of their G-d. How much less are they allowed to fashion imaginary images of Him, and become thoroughly corrupted in their belief in the One and only but invisible G-d, their Creator.
Ibn Ezra
a graven image something that is cut (as in, “Shlomo’s builders hewed” [I Kings 5: 32])