There is a most intriguing medrash (Shemos Rabbah 41:1) that states, "Rabbi Shmuel Bar Nachman taught, it was good and proper for our forefathers to receive the Torah and to declare (Shemos 24:7) 'everything that Hashem has said, we will do and we will listen - na'aseh v'nishma'. But was it proper for them to say (Shemos 32:4) 'these are your gods, Israel, who brought you up from the Land of Egypt'!?" The medrash is asking - how could this happen?
The Bais Halevi suggests that the response of "n'aseh v'nishma - we will do and we will listen" is not to be understood literally. As every parent recalls instructing their child, why don't you listen before you do! Indeed, one cannot act without prior instruction. One cannot keep Shabbos without studying the laws of Shabbos. Hence included in the na'aseh is an earlier nishma. What then does na'aseh v'nishma mean? It means that we shall do and understand. We will do and make very effort to comprehend why we are so doing. The last Rambam in Hilchos Me'ilah teaches, "it is fitting for man to attempt to understand the laws of the holy Torah, to plumb the depths of reason and understanding to the best of one's ability."
In Parshas Ki Sisa (32:1) the Jewish nation miscalculated the return of Moshe from Har Sinai, and believed the forty day stay in the mountain had ended without Moshe returning. The Satan assisted in the confusion by displaying in the heavens an image of darkness and gloom (Shabbos 89a). The Ramban (Shemos 32:1) and others write that not for a moment did they look for a replacement of Hashem, but they were looking for a replacement of Moshe. Their leader had effected hashraas hashechina, causing Hashem to reside in their midst, and this is what they were looking to perpetuate, a replacement of Moshe to bring the Divine Presence in their midst.
The Ramban reminds us that at Sinai this enlightened generation (dor de'ah) encountered the Divine. While it is true that Hashem is incorporeal, in Yechezkel (1:10) the prophet describes His throne as having the image of an ox engraved upon it. Thus, on their own initiative with their understanding and quest for spirituality they endeavored to construct a calf, as a refection of His heavenly abode.
Hence the perplexing medrash above, explains the Bais Halevi. They tried on their own initiative to create a holy cow, only to find out that they are only human, and cannot create kedusha - sanctity. What was missing from the golden calf was the divine command. Without the authorization of Hashem it had no sanctity whatsoever. It is for this reason that the description of the mishkan in Parshas Pekudei, which is an atonement for the sin of the golden calf, contains the expression "as Hashem had commanded Moshe" no less than eighteen times.
Spirituality is not created by the initiative of man. Perhaps a guitar would make the Shabbos morning service more appealing to the not-yet affiliated and committed youth. However, the lesson of Parshas Kisisa is to the contrary.
The gemara (Berachos 10a) teaches that the prophet Yeshayahu instructs King Chizkiyahu to prepare his last will and testament. The Torah observant King questions the decree and is told that it is because he refrained from having children. In his defense Chizkiyahu argued that he saw with Divine revelation that he would have a child (Menashe) who would not be upright in nature. Whereupon the prophet castigated the king and said "Don't be so smart! You have no business concerning yourself with these hidden matters. Rather, what is incumbent upon you, you are to do!"
Moreover, in Parshas Ki Sisa we are commanded to observe and safeguard the Shabbos. The Torah (Shemos 31:13) couches the mitzvah in the plural, "Es shab-s-osay tishmoru". The Ksav Ha'Hakbala explains that there are two different components of Shabbos. On one hand "mechal'leha", those who profane it and violate its sanctity by performing any of those melachos, shall be punished. In addition, there is the oneg Shabbos, the joy and pleasure of the day. Here, one might imagine, each individual might suggest and follow their own guidelines, such as casual wear (shorts and sneakers) after lunch, The Wall Street Journal, or other forms of rest and relaxation. Therefore the Torah uses the possessive plural form, "es Shab-so-say", to instruct that man cannot define neither the melachos nor the oneg of Shabbos, in accordance with what please him.
Na-aseh v'nishma teaches us that after a complete acceptance of the Divine boundaries of na'aseh, Hashem welcomes our engagement in nishma.