מלכים א, פרק י״ב, פסוק כ״ט

To establish alternatives to the worship center in Jerusalem, Jeroboam carefully selected two strategic cities to house his newly created golden calves. These locations were chosen to provide both religious legitimacy and geographical convenience.

The first calf was placed in Bethel, a city with a rich history as an ancient site of worship [ביאור שטיינזלץ]. Jeroboam used this background to convince the people that Bethel was a chosen location, just as worthy of the presence of God as Jerusalem. He reminded them that Jacob had experienced a divine revelation at this very spot and had named it the House of God [רד״ק, רלב״ג].

The second calf was positioned in Dan, located at the extreme northern edge of the land. This city served as the border of the kingdom, a boundary well known from the common phrase "from Dan to Beersheba" [רד״ק, רלב״ג, ביאור שטיינזלץ].

By placing these sites at opposite ends of the country, Jeroboam intended to make religious life easier for the people. His practical goal was to ensure that anyone could travel to the worship center closest to their home, completely removing the need to make the journey to Jerusalem [מלבי״ם].