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62 The Sin forbidden is the worship of God by images, which is the second species of Idolatry, prohibited by the moral law.

 1. The reason of this prohibition is that God cannot be represented by any image, symbol or likeness of any thing wither among the works of nature or art.  He is a spiritual existance & all images are corporeal. They fall infinitely short of any Idea of him. They tend to divess the mind of those conceptions which we ought ever to form of God, as a being uncompounded, indivisible & omnipresent. They are therefore most unworthy of being held forth to the view of the mind as in any measure adequate to God & therefore are impious attempts to bring down the deity to a level with his creatures. God is a spirit infinite & eternal, and images & likenesses are material, corporeal & finite. This preference is every where, but an image is confined to one place, & therefore cannot represent him. No material image can represent a spiritual object, any more than the eye can discern sounds, or the ear colors. Our Lord hath taught us that as God is a spirit, he cannot be worshiped by any resemblances, but must be worshiped in spirit & in truth.
2. No doubt another reason prohibiting the  worship of God by images, is the danger of the mind, payg divine honors to the image, instead of him, whom the image is formed to represent or express. Thus the heathen have fixed upon different objects or images, to worship God in or by them, because of some supposed likeness or resemblance, which they imagined to be in