Jeroboam solidifies his rule over the newly formed northern kingdom by engineering an entirely new religious system. His ultimate goal is to sever the people's spiritual and geographic ties to Jerusalem, replacing them with alternative centers of worship.
To achieve this, he establishes a major festival on the fifteenth day of the eighth month. This specific date is carefully calculated. On one hand, keeping it on the fifteenth of the month mirrors the traditional festival of Sukkot celebrated in Judah, creating an illusion of religious continuity and adherence to tradition [מלבי״ם]. On the other hand, delaying it by a month intentionally distances the northern tribes from the established customs of Jerusalem [רד״ק, אברבנאל]. This new schedule also holds practical advantages. In the northern regions, crops ripen and are harvested later than in the south, making the eighth month a more suitable time for an agricultural celebration [חומת אנך, אברבנאל]. Furthermore, the heavy winter rains have not yet begun, allowing for large outdoor public gatherings [ביאור שטיינזלץ]. Politically, this delay prevents a direct clash with those who still wish to worship God in Jerusalem. Citizens could travel south for the traditional seventh-month festival, return home, and then participate in the new northern holiday out of respect or fear of the king [רלב״ג, רד״ק].
The center of this new religious structure is established in Bethel, where Jeroboam replicates the exact system he built in the northern city of Dan, complete with altars, appointed priests, and a designated holiday [מצודת דוד, רלב״ג]. Bethel is chosen deliberately because of its historical sanctity and its central, accessible location. By developing this site, Jeroboam aims to transform it into a primary pilgrimage destination that directly rivals Jerusalem [ביאור שטיינזלץ, מלבי״ם].
During the festival, Jeroboam personally ascends the altar. The primary approach among commentators is that he takes an active role in the service. He either offers the burnt sacrifices himself [מצודת דוד, מלבי״ם], or, acting in his royal capacity, chooses to perform the most honorable and spiritual task of burning incense. He performs this act specifically in Bethel, which serves as the capital city of his own tribe of Ephraim [אברבנאל].
The ritual is dedicated to the golden calves. Although Bethel houses only a single calf, the acts are described in the plural to show that the worship is identical to what takes place in Dan [רד״ק]. However, an alternative perspective suggests that Jeroboam does not intend for this to be idolatry at all. Instead, the sacrifices are directed to God to secure the endurance of the kingdom, with the calves serving merely as symbols. Drawing inspiration from the cherubim in Solomon's Temple, Jeroboam selects the face of an ox from the divine chariot to represent agricultural abundance and blessing. In doing so, he effectively invents a festival to dedicate his new altar, mirroring the grand dedication ceremony previously conducted by Solomon [אברבנאל].
Finally, to maintain this newly minted religious order, Jeroboam bypasses the traditional tribe of Levi. He appoints individuals from among the common people to serve as permanent priests, ensuring the continuous operation of his alternative altar [מצודת דוד, רלב״ג].