Context and Background:
Moses' attempt to make atonement for the Israelites is a significant event that occurs after the incident of the Golden Calf, as recorded in the Book of Exodus. This event takes place shortly after the Israelites' exodus from Egypt, during their encampment at Mount Sinai. While Moses was on the mountain receiving the Law from God, the people, under Aaron's leadership, constructed a golden calf and engaged in idolatrous worship (Exodus 32:1-6).

The Sin of the Golden Calf:
The sin of the Golden Calf represents a grave breach of the covenant between God and Israel. The people, impatient for Moses' return, demanded a tangible representation of God, which led to the creation of the idol. This act of idolatry provoked the LORD's wrath, as it violated the first two commandments given to them: to have no other gods and to make no graven images (Exodus 20:3-4).

Moses' Intercession:
Upon descending from the mountain and witnessing the people's sin, Moses' immediate response was one of righteous indignation. He shattered the tablets of the Law, symbolizing the broken covenant (Exodus 32:19). Moses then confronted Aaron and the people, calling for those who were on the LORD's side to come to him, resulting in the Levites executing judgment on the idolaters (Exodus 32:25-28).

Following this, Moses returned to the LORD to intercede on behalf of the Israelites. In Exodus 32:30-32, Moses acknowledges the gravity of their sin and expresses his intent to seek atonement: "The next day Moses said to the people, 'You have committed a great sin. But now I will go up to the LORD; perhaps I can make atonement for your sin.' So Moses returned to the LORD and said, 'Oh, what a great sin these people have committed! They have made gods of gold for themselves. Yet now, if You would only forgive their sin. But if not, please blot me out of the book You have written.'"

The Concept of Atonement:
Moses' plea highlights the concept of atonement, which involves reconciliation between God and humanity. In his intercession, Moses offers himself as a substitute, willing to bear the consequences of the people's sin. This self-sacrificial offer prefigures the ultimate atonement made by Jesus Christ, who bore the sins of humanity on the cross.

God's Response:
The LORD's response to Moses' intercession is both just and merciful. In Exodus 32:33-34, God declares, "Whoever has sinned against Me, I will blot out of My book. Now go, lead the people to the place I told you. Behold, My angel shall go before you. But on the day I settle accounts, I will punish them for their sin." God affirms that each individual is accountable for their own sin, yet He also promises to continue guiding the Israelites to the Promised Land.

The Aftermath:
Following this event, God commands Moses to chisel out two new stone tablets, and He renews the covenant with Israel (Exodus 34:1-10). The LORD's declaration of His character as compassionate, gracious, slow to anger, abounding in loving devotion and truth, forgiving iniquity, transgression, and sin, yet not leaving the guilty unpunished, underscores the balance of justice and mercy in His dealings with His people (Exodus 34:6-7).

Significance:
Moses' atonement attempt underscores the seriousness of sin and the necessity of intercession. It highlights the role of a mediator between God and His people, a role ultimately fulfilled by Christ. This event also serves as a reminder of God's holiness, justice, and mercy, and the importance of faithfulness to His covenant.