The third commandment regulates the quality of our worship. It involves glorifying God in every aspect of life. Most people regard the third commandment very lightly. The Jews, however, have a saying: "When God gave the third commandment, the whole world trembled." They even warned witnesses at a trial with this statement. Why? The Jews believe that because it reads, "the LORD will not hold him guiltless," there is no forgiveness for transgressing it! If it is this important, perhaps we should pay closer attention to it!
God asks, "'To whom then will you liken God? Or what likeness will you compare to Him? . . . To whom then will you liken Me, or to whom shall I be equal?' says the Holy One" (Isaiah 40:18, 25). Obviously, the second commandment expressly forbids making any representation of Him. God is unique; nothing can compare with Him. We are without a point of contact or physical reference to make any comparison.
This ought to show us the absolute folly of making images: On its face, every image is a lie. But should we not try to understand, to learn, what God is like? God does not want us concerned with what He looks like because it emphasizes the wrong area. He supplies us with enough information to know that He generally looks like a man. To Him, that is enough!
But He does want us to know what He is. He wants us to know Him. The entire Bible reveals His mind, character, attributes, offices, power, will, promises, plan, and relationship with us. The third commandment concerns this kind of knowledge and how well we apply it in our lives.
John W. Ritenbaugh
The Third Commandment (1997)