לֹֽ֣א תַֽעֲשֶׂ֨ה־לְךָ֥֣ פֶ֣֙סֶל֙ ׀ וְכָל־תְּמוּנָ֡֔ה אֲשֶׁ֤֣ר בַּשָּׁמַ֣֙יִם֙ ׀ מִמַּ֡֔עַל וַֽאֲשֶׁ֥ר֩ בָּאָ֖֨רֶץ מִתַָּ֑֜חַת וַאֲשֶׁ֥֣ר בַּמַּ֖֣יִם ׀ מִתַּ֥֣חַת לָאָֽ֗רֶץ
Du sollst dir kein Bild machen, kein Abbild deß, was im Himmel droben und was auf Erden unten und was im Wasser unter der Erde;
Rashi on Exodus
פסל A GRAVEN IMAGE — it is so called because it is chiselled out (the root פסל has this meaning).
Sforno on Exodus
לא תעשה לך פסל, even if you do not mean to use it as an object of worship.
Or HaChaim on Exodus
לא תעשה לך פסל, "Do not make a graven image for yourself, etc." Seeing that G'd had already outlawed even entertaining idolatrous thoughts on pain of death, why would He have to prohibit the making of an idol? If the Torah referred to making an idol for someone else, why did it add the word לך "for yourself?" Besides, if only the construction of an idol as a piece of art is meant, the Torah did not need to add the words: "do not bow down to them" in verse 5! Why does the Torah employ the expression פטל instead of אלוהים אחרים? Why did the Torah have to repeat the words ה׳ אלוקיך in verse 5? G'd had already described Himself as a "jealous G'd," etc.! Why did G'd have to give a reason for the prohibition by saying: "because I am a jealous G'd," etc.? Does He have to justify His objection to the Israelites serving idols?