These two verse, Exodus 32:4 and Nehemiah 9:18 are stunningly different versions of the same event.
The MT for Exodus 32:4 is:
וַיִּקַּח מִיָּדָם וַיָּצַר אֹתוֹ בַּחֶרֶט וַיַּעֲשֵׂהוּ1 עֵגֶל מַסֵּכָה וַיֹּאמְרוּ אֵלֶּה אֱלֹהֶיךָ יִשְׂרָאֵל2 אֲשֶׁר הֶעֱלוּךָ מֵאֶרֶץ מִצְרָיִם3
And for Nehemiah 9:18:
אַף כִּי עָשׂוּ לָהֶם1 עֵגֶל מַסֵּכָה וַיֹּאמְרוּ זֶה אֱלֹהֶיךָ2 אֲשֶׁר הֶעֶלְךָ מִמִּצְרָיִם3 וַיַּעֲשׂוּ נֶאָצוֹת גְּדֹלוֹת
In the above MT citations I have delineated three parallel phrases in each verse in bold text and numbered each parallel phrase.
The first parallel:
- He took from their hands and formed it in a mold, (Exodus)
- they had cast (Nehemiah)
Exodus makes no bones about Aaron being the one who did the work of making the golden calf. Nehemiah re-writes this completely to remove any direct reference to Aaron, and blames "them", but without saying "Israel". Thus Nehemiah takes extraordinary care to not implicate a person, Aaron, who is his superior by far, and also takes pains not to use the name "Israel" which would alienate members of the northern tribes from the diaspora who Nehemiah is trying to include in the new commonwealth.
The second set of parallel phrases is:
- These are your gods, O Israel (Exodus)
- This is your God (Nehemia)
In Exodus and other earlier books of the Bible, the word Elohim should be understood as "deity" or "Deity". By Nehemia's time the word Elohim has undergone a transformation from "Deity" to being a proper name for God, and this explains the transformation from plural, to singular.
Most surprisingly, Exodus is saying, "this golden calf is your deity", (who you will worship), without mentioning YHVH in any name or form. But Nehemiah re-writes this to say that they, the Israelites in fact said something blasphemous, "this golden calf is God", using what is by now a proper name for YHVH.
Finally,
- that brought you out of the land of Egypt (Exodus)
- who brought you up out of Egypt (Nehemiah)
Exodus says, "the Deity that brought you from the land of Egypt", whereas Nehemiah says "[God, the LORD] who brought you up from Egypt". Exodus makes the case that the LORD should be our deity, whereas Nehemiah speaks to an audience who is returning to the LORD who is already their deity.
Nehemiah uses "Egypt" rather than "the land of Egypt" to emphasis that it is not the land but the culture and the situation from which Israel was delivered. This fits his message to convince the Persian Jewish exiles to abandon Persia and return to the land of Israel to worship God in the rebuilt temple.
So Nehemiah is actually bending Exodus 32:4 for his own polemic purposes.