Jamieson, Fausset & Brown

gold--forbidden to be heaped together (Deu 17:17). Solomon disobeyed (Kg1 10:21, Kg1 10:27). horses . . . chariots--forbidden (Deu 17:16). But Solomon disobeyed (Kg1 20:26). Horses could be used effectively for war in the plains of Egypt; not so in the hilly Judea. God designed there should be as wide as possible a distinction between Israel and the Egyptians. He would have His people wholly dependent on Him, rather than on the ordinary means of warfare (Psa 20:7). Also horses were connected with idolatry (Kg2 23:11); hence His objection: so the transition to "idols" (Isa 2:8) is natural.