"The sin of Samaria" refers to a name, Ashima, a Canaanite mother-goddess. This Ashima represents the importation of foreign cults and gods. Historically, Israel borrowed gods from the surrounding nations and combined their worship with that of the true God. By changing His nature, they destroyed the right image of the true God. This, in turn, changed the source of beliefs, ideals, laws, standards, ethics, and morality. Thus, when a famine of God's Word comes (Amos 8:11), immorality swiftly sets in.
Dan was the location of one of the sanctuaries that Jeroboam I set up to imitate the Temple in Jerusalem (I Kings 12:29). His counterfeit sanctuary was made of a counterfeit Holy of Holies. Instead of cherubim, it had two golden calves arranged to form the base of a counterfeit mercy seat. Over the years, the visible presence of the calves became familiar to the Israelites, who soon were worshipping the calves as God. After a little more time, the nature of the calves became the nature of God.
Beersheba, with its false shrine associated with the patriarchs, Abraham, Isaac, and Jacob, was in the southern part of Judah. People made pilgrimages to Beersheba, a very long and arduous trip. Over time, they came to believe that righteousness accrued to them simply by going there. They walked "the way of Beersheba," thinking to put God in their debt.
But God owes no one anything! He blesses those who are in the right attitude, who are following His way, who are growing and overcoming.
John W. Ritenbaugh
Prepare to Meet Your God! (The Book of Amos) (Part Two)