Reasons for this prohibition from Moses, Isaiah, and Paul. The complaint of a heathen. It should put the worshipers of idols to shame.
This may easily be inferred from the reasons which he annexes to his prohibition. First, it is said in the books of Moses, (Deuteronomy 4:15,) “Take ye therefore good heed unto yourselves; for ye saw no manner of similitude in the day that the Lord spake unto you in Horeb, out of the midst of the fire, lest ye corrupt yourselves, and make you a graven image, the similitude of any figure,” etc. We see how plainly God declares against all figures, to make us aware that all longing after such visible shapes is rebellion against him. Of the prophets, it will be sufficient to mention Isaiah, who is the most copious on this subjects (Isaiah 40:18; 41:7,29; 45:9; 46:5,) in order to show how the majesty of God is defiled by an absurd and indecorous fiction, when he who is incorporeal is assimilated to corporeal matter; he who is invisible to a visible image; he who is a spirit to an inanimate object; and he who fills all space to a bit of paltry wood, or stone, or gold. Paul, too, reasons in the same way, “Forasmuch, then, as we are the offspring of God, we ought not to think that the Godhead is like unto gold, or silver, or stone, graven by art and man’s device,” (Acts 17:29.) Hence it is manifest, that whatever statues are set up or pictures painted to represent God, are utterly displeasing to him, as a kind of insults to his majesty. And is it strange that the Holy Spirit thunders such responses from heaven, when he compels even blind and miserable idolaters to make a similar confession on the earth? Seneca’s complaint, as given by Augustine De Civit. Dei, c. 10, is well known. He says “The sacred immortal, and invisible gods they exhibit in the meanest and most ignoble materials, and dress them in the clothing of men and beasts; some confound the sexes, and form a compound out of different bodies, giving the name of deities to objects, which, if they were met alive, would be deemed monsters.” Hence, again, it is obvious, that the defenders of images resort to a paltry quibbling evasion, when they pretend that the Jews were forbidden to use them on account of their proneness to superstition; as if a prohibition which the Lord founds on his own eternal essences and the uniform course of nature, could be restricted to a single nation. Besides, when Paul refuted the error of giving a bodily shape to God, he was addressing not Jews, but Athenians.
~ John Calvin, Institutes of the Christian Religion, Book I, Chapter 11, Henry Beveridge Translation