Charles Ellicott Commentary Acts 7:40

"saying unto Aaron, Make us gods that shall go before us: for as for this Moses, who led us forth out of the land of Egypt, we know not what is become of him." — Acts 7:40 (ASV)

Make us gods.—The speech follows the Septuagint and the English version of Exodus 32:4 in giving the plural, but it is probable that the Hebrew, Elohim, was used in its ordinary sense as singular in meaning, though plural in form, and that the sin of the Golden Calf was thus a transgression of the Second, and not of the First Commandment.