فَأَخْرَجَ لَهُمْ عِجْلًا جَسَدًا لَهُ خُوَارٌ
He brought out for them a calf-shaped body that made a lowing sound.
The expression applies the name ʿijl (calf) to a formed object resembling a calf. The real calf and the fashioned calf-like body are both perceptible. Their common feature is a visible bodily shape.
Source: an actual calf.
Target: a calf-shaped made object.
Common feature: perceivable likeness of form.
The rhetorical classification does not depend on settling every historical issue concerning the episode; it depends on identifying the metaphor's relata and common feature.