Ibn Ezra on Ki Sisa 32:33

English: AND THE LORD SAID. Saadiah Gaon says that this is what And the Lord repented (v. 14) refers to, for God had said that He would destroy all. 156 All of Israel. See verse 10. He now repented and said that He would destroy only those who had sinned against Him. The meaning of our verse is: Look. I will blot out of My book only those who sinned against Me in their minds. 157 Even if they didn’t worship the calf in practice. I.E. comments thus because those who actually had worshipped the calf had already been killed. The aforementioned is to be understood after the manner of that I may take the house of Israel in their own heart (Ezek. 14:5). 158 The meaning of which is, I will punish the House