Charles Spurgeon Commentary Acts 7:40-41

"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. And they made a calf in those days, and brought a sacrifice unto the idol, and rejoiced in the works of their hands." — Acts 7:40-41 (ASV)

This again is another of the ways by which men attempt to make an idol god out of something which they can see, and to rejoice in what they themselves do instead of trusting in what the Lord Jesus has done.