Charles Ellicott Commentary 2 Chronicles 11:15

"and he appointed him priests for the high places, and for the he-goats, and for the calves which he had made." — 2 Chronicles 11:15 (ASV)

And he ordained. — And had appointed (1 Chronicles 15:16–17; 1 Chronicles 22:2).

For the high places. — Bâmôth. (See Note on 1 Kings 12:31 and following.) Such local sanctuaries existed not only at Dan and Bethel, but also in other cities of the northern kingdom. (Compare to 2 Kings 17:9.)

And for the devils. — Sĕ‘îrîm, “satyrs” (Isaiah 13:21). Literally, goats. (See Note on Leviticus 17:7.) The phrase indicates a prevalence of debasing idolatry in the time of Jeroboam.

And for the calves. — See Note on 1 Kings 12:28. The “calves” represented the God of Israel. It appears therefore that Jeroboam encouraged a system of syncretism, or mixture of worships.