The absolute ban on physical representations of the Divine stems from a supreme spiritual understanding of God. This concept completely rejects the idolatrous practices that dominated the ancient world, particularly in Egypt [קאסוטו]. The primary approach among commentators is that this warning is not merely directed at those seeking to rebel against God, but also at those whose intentions seem pure. A person might feel that God is too hidden and exalted, prompting the desire to create a tangible figure to serve as a reminder of His glory. This impulse is similar to how physical objects like unleavened bread or a festival booth serve as reminders of miracles [רבנו בחיי, בכור שור, חזקוני]. Alternatively, out of a deep sense of insignificance before the Creator, an individual might look for a spiritual intermediary to help approach Him [אור החיים]. The Torah entirely rejects these methods, warning that crafting a physical form inevitably leads to bowing down to it, which ultimately degenerates into outright idolatry [רבנו בחיי].
The prohibition distinguishes between two types of representations. The first refers to three-dimensional, sculpted, or carved figures, typically made of wood or stone [רש״י, שד״ל, העמק דבר]. Some expand this to include cast metals and any other tangible representation [הכתב והקבלה, רש ר הירש]. Conceptually, this type of idol is associated with something defective and devoid of divine power, or something that God will eventually eradicate from the world [אור החיים]. The second category encompasses two-dimensional forms, such as drawings, sunken engravings, abstract symbols, and even shapes lacking a defined face [מלבי״ם, חזקוני, רש ר הירש].
To ensure no object of worship is left out, all parts of creation are detailed, from the highest realms to the lowest [רלב״ג]. The heavenly realm includes celestial bodies like the sun, the moon, and the stars, as well as zodiac constellations depicted as animals [אבן עזרא, מזרחי]. This extends even further to the spiritual reality beyond the physical sky, warning against fashioning images of ministering angels and holy heavenly beings [רבנו בחיי, מלבי״ם]. Moving to the earthly domain, the restriction covers human beings, animals, birds, plants, and natural landmarks like mountains and hills [רבנו בחיי, רלב״ג]. Finally, the waters beneath the earth are mentioned to close any possible loophole. This includes fish and marine life [אבן עזרא], ancient sea monsters [ביאור שטיינזלץ], microscopic creatures, and even reflections cast on the water's surface [תורה תמימה]. Furthermore, the deep abyss is viewed as the dwelling place of destructive forces and demons, and fashioning their likeness is explicitly banned [רמב״ן, צאינה וראינה].
The specific listing of natural elements carries a profound message. Human beings naturally tend to worship things that provide them with practical benefit, such as the sun and the moon. God does not destroy His universe simply because foolish individuals corruptly worship His creations. Thus, these enduring forces of nature are highlighted to clarify that their continued existence does not prove they possess independent divine power; rather, it demonstrates God's enduring kindness in sustaining the world [כלי יקר]. A disagreement exists regarding the creation of these forms. Some maintain that making them is only forbidden if the creator has a clear intention to worship them [הכתב והקבלה, ביאור יש״ר]. Conversely, others argue that the very act of creating these images is absolutely prohibited, regardless of whether the person intends to bow down to them [ספורנו, מלבי״ם].