2 Kings 17:8

(8) Statutes of the heathen . . . and of the kings of Israel.—The national guilt was twofold. It comprised: (1) idolatry in the strict sense—i.e., worship of other gods than Jehovah; (2) a heathenish mode of worshipping Jehovah Himself—namely, under the form of a bullock, as Jeroboam I. had ordained. The term “statutes” means religious rules or ordinances. (Comp. Exodus 12:14, “statutes;” Leviticus 20:23, “manners;” 1 Kings 3:3, “ordinance.”)

Which they had made—i.e., the statutes which the kings of Israel had made. (Comp. 2 Kings 17:19 b.)