v1-3: Jeroboam had already proved himself a leader (11.28). He led the rebellion against Rehoboam.
v4-5: Jeroboam referred to the heavy yoke of Solomon (compare 1 Sam 8.13-18); Solomon certainly taxed the people (4.7-19), but most of the wealth came from other nations bringing tribute. Jeroboam distorted the truth, and Rehoboam failed to correct him.
v6: Rehoboam was right to consult the elders, who had heard Solomon's wisdom (10.8); but he was foolish to reject their counsel.
v7: The true leader must be a servant to the people; when he answered them roughly (v13), he was not being a servant to them.
v8-9: Rehoboam rejected the counsel of the elders even before he consulted the young men he had grown up with. Even Absalom compared the advice of Hushai and Adonijah (2 Sam 17.14).
v10-11: The young men gave Rehoboam the advice he wanted to hear; had he been able to achieve this, he thought, then he would be wealthy, and safe from further rebellion.
v12-14: Rehoboam announced his decision, speaking roughly to the people.
v15: See Is 14.27; the Lord God was fully in control; yet each person involved remained responsible for his own actions and attitudes.
v16-17: The reaction of the people is hardly surprising; they refused the yoke of Rehoboam. He had failed to respect his people, and suffered the consequences.
The same words appear in 2 Sam 20.1, but that rebellion, under Sheba, was defeated, and the nation reunited under David.
v18-19: Rehoboam had lost a slice of taxation income, so he sent Adoniram to collect tax from the northern 'kingdom'. Israel turned on him and stoned him to death. Rehoboam, who apparently accompanied him, escaped with his life.
v20: Israel chose Jeroboam as king, fulfilling Ahijah's words (11.31, 35).
v21-24: Rehoboam sought to use military force to make Israel return to him. The word of God came through Shemaiah the prophet, that he must not fight against him own brethren. Even when there is clear disobedience, we must never fight the brethren.
v25: Jerobaom immediately began to establish his own authority in Israel.
v26-27: His first concern was to keep the people as his subjects. If the people returned to Jerusalem to worship, they might desert to Rehoboam. He thus devised a religion in his own heart; see a commentary on this in Hos 8.4-6.
Jeroboam's actions began a period of idolatry which lasted, almost unbroken, until the defeat by Assyria. From this time, the northern kingdom was called Israel, and the southern Judah.
v28-30: Jeroboam had two golden calves built; see Ex 32.3-4, where Aaron fell into the same sin, and used very similar words.
Bethel, meaning "house of God", became a place of idolatry, see Amos 4.4.
v31-33: The high places had been places of blessing (1 Sam 7.9,17; 10.5); the temple should have meant that they became redundant, but they continued, and were now used for idolatry, and became a stumbling block for the people.
Jerobaom partly copied true religion, with altars, priests, sacrifices, feast days, but it was devised in his own heart, not pronounced by the Lord God.