Albert Barnes Commentary 1 Kings 7:25

"It stood upon twelve oxen, three looking toward the north, and three looking toward the west, and three looking toward the south, and three looking toward the east; and the sea was set upon them above, and all their hinder parts were inward." — 1 Kings 7:25 (ASV)

Josephus charged Solomon with a breach of the commandment in Exodus 20:4–5 on account of the oxen mentioned here and the lions for his throne. The charge expresses the prohibition against the arts of sculpture and painting that some Jews understood the Commandment to contain.