Why did they say "Kel Elokim Hashem"?
Rashi: The G-d of Elokim is Hashem, who knows that we do not rebel.
Radak: This is like "Melech Melachim" (Yechezkel 26:7). Elohim are the angels. Hashem is G-d of the angels and Master of masters.
Malbim: Do not say that we built it for idolatry
Why did they repeat "Kel Elokim Hashem"?
Rashi: He is Elokim in this world and in the world to come.
Radak: They repeated the matter to strengthen it.
Malbim: Hashem knows already [that we did not build it to offer on it].
What is the meaning of "v'Yisrael Hu Yeda"?
Radak: After this, Yisrael will know that our intent was good.
Malbim: Yisrael will know [that we did not build it to offer on it, when they see that we do not offer on it].
Why did they say "Im b'Mered v'Im b'Ma'al"?
Malbim: If we did so [to offer to Hashem] to rebel against the unity of Yisrael, or [for idolatry] to rebel against Hashem.
To whom did they say "Al Toshi'enu"?
Rashi: They said so to Hashem.