What is "Ulah"?
Rashi: It is her Olal (baby).
Malbim: It is an older child.
Why does it say "ha'Sishkach Ishah Ulah"?
Brachos 32b: Keneses Yisrael said to Hashem, You forgot me. Hashem answers, "ha'Sishkach Ishah Ulah" (will a woman forget her baby?!) Will I forget the Olos and Bechoros that you offered to Me in the Midbar?!
Radak: A woman has more mercy on her baby, for it lacks power to finance itself, the way older children can. She would never forget it!
Malbim: Tziyon says also this.
Why does it say "Gam Eleh Sishkachnah"?
Brachos 32b: Keneses Yisrael says to Hashem, since You do not forget, perhaps You will not forget the Egel? Hashem answers, it will be forgotten, also 1 that you said "Eleh Elohecha Yisrael" (Shemos 32:8).
I.e. the Egel itself, and also the words "Eleh Elohecha Yisrael." One could explain "Gam" to mean, even if such matters would be forgotten (a woman forgetting her baby), I would not forget you. However, the Gemara expounds "Gam" regarding the Egel. (PF)
What is the meaning of "me'Rachem Ben Bitnah"?
Rashi: Not to have mercy on the son of her womb.
Radak: This is a repetition of "ha'Sishkach Ishah Ulah." The same applies to minors as to infants - "Oh Ven Yigach Oh Vas Yigach" (Shemos 21:31).
Malbim: Even if a woman would forget Ulah (an older child), who does not need her, and forget the love that she had for him, would she forget her nursing baby?! Aside from love, her mercy is aroused, for he needs his mother. Hashem - if You forgot the love, how did You forget mercy?! I have no support other than You!
Why does it say "v'Anochi Lo Eshkachech"?
Brachos 32b: Keneses Yisrael says to Hashem, since You allow things to be forgotten, perhaps You will forget Ma'amad Har Sinai? Hashem answers, I will not forget "Anochi Hashem Elokecha."
Rashi: Even if these [women] would forget [Malbim - their older children and babies], I will not forget you.
