Charles Ellicott Commentary Exodus 32:31

"And Moses returned unto Jehovah, and said, Oh, this people have sinned a great sin, and have made them gods of gold." — Exodus 32:31 (ASV)

Moses returned to the Lord — that is, re-ascended Sinai, to the place where he had passed the forty days and nights.

Gods of gold.—Rather, a god of gold. (Compare Note 3 on Exodus 32:1.) The plural is one of dignity.