The creation of an alternative religious system to rival Jerusalem reaches its dramatic peak with a public gathering for an entirely invented holiday. After establishing the golden calves, the focus shifts to the events of the very first festival founded by Jeroboam [מלבי״ם]. At Bethel, he offers sacrifices and burnt offerings on his newly constructed altar, mirroring the one he built in Dan [מצודת דוד, רד״ק].
Jeroboam schedules this grand celebration for the eighth month. This stands in direct opposition to the original festival of Sukkot, which was established at Mount Sinai to take place in the seventh month [ביאור שטיינזלץ]. To justify this change and win over the people, Jeroboam delivers a public sermon, arguing that the eighth month is the actual time of the agricultural harvest, making it the most appropriate time for celebration [רש״י]. However, this new date is a complete fabrication. It is a false idea born from his own imagination, completely contradicting the laws of the Torah [מצודת דוד, מצודת ציון, רד״ק]. Jeroboam designed his holidays to be utterly separate and disconnected from the festivals and Sabbaths of God. While he may have created other holidays, this specific event takes center stage because it marks the very beginning of his reign [רד״ק, מנחת שי].
The ceremony concludes with Jeroboam ascending the altar once more, but now with a different purpose. While he allows the newly appointed priests of the high places to handle the standard burnt offerings, he reserves the burning of incense exclusively for himself [מצודת דוד, מלבי״ם]. Having already abolished the rule that priests must come from the tribe of Levi, Jeroboam, a member of the tribe of Ephraim, feels fully entitled to act as a priest [ביאור שטיינזלץ]. He climbs to the top of the altar to offer his own incense in a grand display. This calculated performance is designed to present him as the equivalent of the High Priest entering the Holy of Holies on the Day of Atonement [מלבי״ם].