And you are wrongdoers. It is permissible for this to be an indication, meaning you worshipped the calf while you placed worship in the wrong place. It could also be an objection meaning: and you are a people whose habit is wrongdoing. The mention of the mountain is repeated because of the additional aspect that is not with the first, along with the emphasis in it. And listen to what you were commanded in the Torah. They said: We heard your words and disobeyed your command. If you say: How does his statement correspond to their response? I say: It corresponds in that he said to them: Listen, and let your listening be a listening of acceptance and obedience. They said: We heard, but there is no listening of obedience. And they were imbued in their hearts with the calf, meaning its love and the eagerness to worship it entered into them as dye enters into cloth. And his saying in their hearts clarifies the place of the imbibing, as in his saying: (Indeed, they eat in their bellies fire). Because of their disbelief, how evil is what your faith commands you regarding the Torah, for there is no worship of the calf in the Torah. The addition of the command to their faith is mockery, as the people of Shu'ayb said: (Does your prayer command you?). Likewise, the addition of faith to them. And his saying: If you are believers is a doubt in their faith and a criticism of the validity of their claim to it.