John Gill Commentary Deuteronomy 4:17

"the likeness of any beast that is on the earth, the likeness of any winged bird that flieth in the heavens," — Deuteronomy 4:17 (ASV)

The likeness of any beast that is on the earth There are scarcely any whose likeness has not been made and worshipped, or the creatures themselves, as the ox by the Egyptians, the sheep by the Thebans, the goat by the Mendesians, and others by different people:

the likeness of any winged fowl that flies in the air as the hawk, and the bird called Ibis, and another by the name of Cneph by the Egyptians, and the eagle by others.