Why the Calf Worshipper Owes an Offering Like a Blasphemer

"And they sacrificed to it and said" (Exodus 32:8). Rav Nachman said in the name of Rabbah bar Avuha, who said in the name of Rav: Since he said to it, "You are my god," if he did so inadvertently he is liable to bring an offering, according to Rabbi Akiva. But this is obvious; this is the same as a blasphemer! You might have thought that Rabbi Akiva holds one liable only in the case of a blasphemer, concerning whom excision (karet) is written, but here, where excision is not written, you might say he is not liable. Therefore it teaches us that they are juxtaposed, one to the other, as it is written, "And they sacrificed to it and said, These are your gods, O Israel" (Exodus 32:8).