John Calvin comments on the 2nd Commandment

"There is no contradiction in the sense, that he should first of all altogether forbid that idols should be made; and, secondly, speak only of worshipping and adoring them; for it is already in itself a wicked error to attribute any image to God; and another superstition always accompanies it, that God is always improperly worshipped in this visible symbol. There is a strong confirmation here of what I have previously stated, that whatever holds down and confines our senses to the earth, is contrary to the covenant of God; in which, inviting us to Himself, He permits us to think of nothing but what is spiritual, and therefore sets His voice against all the imaginations, whereby heathen nations have always been deceived; because they have been deprived of the light of that doctrine which would direct them to the heavenly greatness of God Himself. But those who have been taught by God’s Law, not only that He alone is to be worshipped, but that He may not be represented by any visible effigy, are justly accounted covenant-breakers, if they do not confine themselves within these bounds; for they violate that Second Commandment by which they are commanded to worship God spiritually; and consequently are forbidden to make to themselves likenesses, or images, whereby they would deface and pollute His glory."