The next verses continue to narrate the remaining part of the story. When the prophet Musa (علیہ السلام) did not turn up after thirty days from the mount of Sinai where he was to be ordained by Allah after passing ten more nights on the mount, the Israelites who were a hasty and impatient people began to make fuss about it.
Among them there was a person named Samiri who was a prominent man, but at the same time, had beliefs in superstitions. He said to the people that the jewels and ornaments of the Egyptians possessed by them were not permissible for them. It may be noted that the plunder or booty taken from the enemy after their defeat was also not permissible for the Israelites. The Israelites gathered all their jewels and handed these over to him. He melted the ornaments and forged a golden calf from it. A peculiar thing reported about him is that he had collected some dust from under the hoofs of the horse of the Archangel Jibra'il (علیہ السلام) (Gabriel) at some occasion. Allah had made this dust to have the effect of some kind of life. Samiri mixed this dust with the molten metal while preparing the calf. This made the calf to emit a sound like the mooing of a cow.
Having designed this satanic invention he invited the people to worship the calf and said that it was god. He said that the Prophet Musa (علیہ السلام) had gone to speak with God to the mount of Sinai while god had come to them in the form of this calf. Samiri already enjoyed a place of respect among them, this unusual demonstration increased their trust in him and they started worshipping the calf, and took it as their god. The verse 148 has given a short description of this event while another verse of the Holy Qur'an has described it in detail.
Allah describes the misguidance of those who worshipped the calf that As-Samiri made for them from the ornaments they borrowed from the Copts. He made the shape of a calf with these ornaments and threw in it a handful of dust from the trace of the horse that the Angel Jibril was riding, and the calf seemed to moo. This occurred after Musa went for the appointed term with his Lord, where Allah told him about what happened when he was on Mount Tur. Allah said about His Honorable Self,
((Allah) said: "Verily, We have tried your people in your absence, and As-Samiri has led them astray") 20:85. The scholars of Tafsir have different views over the calf, whether it actually became alive and mooing, or if it remained made of gold, but the air entering it made it appear to be mooing. These are two opinions. Allah knows best. It was reported that when the statue mooed, the Jews started dancing around it and fell into misguidance because they adored it. They said that this, the calf, is your god and the god of Musa, but Musa forgot it! Allah answered them,
(Did they not see that it could not return them a word (for answer), and that it had neither power to harm them nor to do them good) 20:89. Allah said here,
(Did they not see that it could neither speak to them nor guide them to the way) Allah condemned the Jews for falling into misguidance, worshipping the calf and ignoring the Creator of the heavens and earth, the Lord and King of all things. They worshipped besides Him a statue made in the shape of a calf, that seemed to moo, but it neither spoke to them nor brought them any benefit. Rather, their very sense of reason was blinded because of ignorance and misguidance. Allah's statement,
(And when they regretted), and felt sorrow for their action,
(and saw that they had gone astray, they said: "If our Lord have not mercy upon us and forgive us, we will certainly become among the losers.") or among the destroyed ones. This was their recognition of their sin and their way of seeking salvation from Allah the Most Mighty and Majestic.