"And the people of Moses took, after him," meaning: when he went to the appointed meeting, "from their ornaments," from the ornaments of the people of Pharaoh, "a calf, a body that had a lowing sound," meaning a voice.
Qatadah said: It began to low with the lowing of a cow. The explanation of their taking of the calf is mentioned in Surah Taha.
Muhammad said: The body (al-jasad) in the language is that which does not reason and does not discern, and the meaning of al-jasad here is the corpse or inanimate form. It is read as "min hulyihim" and "hulyihim". As for al-haly with a fathah on the ha, it is a noun for that which is adorned with gold and silver, and whoever reads it with a dammah on the ha, it is the plural of hulin.
"Did they not see that it could not speak to them," meaning: the calf.
"Nor guide them to a way," meaning: a path. "They took it," meaning: they took it as a god.
"And they were wrongdoers" to themselves.
﴿وَاتَّخَذَ قَوْمُ مُوسَى مِنْ بَعْدِهِ﴾ يَعْنِي: حِينَ ذَهَبَ لِلْمِيعَادِ ﴿مِنْ حليهم﴾ مِنْ حُلِيِّ قَوْمِ فِرْعَوْنَ ﴿عِجْلا جسدا لَهُ خوار﴾ صَوْتٌ.
قَالَ قَتَادَةُ: جَعَلَ يَخُورُ خُوَارَ الْبَقْرَةِ. وَتَفْسِيرُ اتِّخَاذِهِمُ الْعِجْلَ مذكورٌ فِي سُورَةِ طه.
قَالَ محمدٌ: الْجَسَدُ فِي اللُّغَةِ: هُوَ الَّذِي لَا يَعْقِلُ وَلا يَمِيزُ، وَمعنى الْجَسَد هَا هُنَا: الْجُثَّةُ. وَتُقْرَأُ ﴿مِنْ حَلْيِهِمْ﴾ وَ ﴿حَلْيِهِمْ﴾، فَالْحَلْيُ بِفَتْحِ الْحَاءِ: اسمٌ لِمَا يُتَحَسَّنُ بِهِ مِنَ الذَّهَبِ وَالْفِضَّةِ، وَمَنْ قَرَأَهَا بِضَمِّ الْحَاءِ فَهُوَ جَمْعُ (حليٍ).
﴿أَلَمْ يَرَوْا أَنه لَا يكلمهم﴾ يَعْنِي: الْعِجْلَ.
﴿وَلا يَهْدِيهِمْ سَبِيلا﴾ أَي: طَرِيقا ﴿اتخذوه﴾ أَيْ: اتَّخَذُوهُ إِلَهًا.
﴿وَكَانُوا ظَالِمِينَ﴾ لأَنْفُسِهِمْ