Psalm 97:7

But

(2) ~yhla, "Elohim", is so far in this place from being exegetical of ~ylyla "gods", or "vain idols"; that it is put in direct opposition to it, as is evident from the words themselves.

(3) The word Elohim, which most frequently denotes the true God, doth never alone, and absolutely taken, signify false gods or idols, but only when it is joined with some other word discovering its application, as his god, or their gods, or the gods of this or that people, in which case it is rendered by the LXX., (Septuagint) sometimes eidwlon an "idol"; sometimes ceiropoihton, an "idol made with hands"; sometimes bdelugma an "abomination." But here it hath no such limitation or restriction.

Whereas, therefore, there are some creatures who, by reason of some peculiar excellency and likeness unto God, or subordination unto him in their work, are called gods, it must be those, or some of them, that are intended in the expression. Now these are either magistrates or angels.

(2) Angels are called elohim: Degomenoi qeoi, 1 Corinthians 8:5 . They have the name of God attributed unto them, and these are they whom the psalmist speaks unto. Having called on the whole creation to rejoice in the bringing forth of the kingdom of God, and pressed his exhortation upon things on the earth, he turns unto the ministering angels, and calls on them to the discharge of their duty unto the King of that kingdom. Hence the Targamist, in the beginning of Psalms 96:1-13 expressly mentioned "his high angels", joining in his praise and worship, using the Greek word aggeloj, for distinction's sake, as on the same account it often occurs in the Targum.

We have thus evinced that the psalm treats about the bringing in of the firstborn into the world; as also that they are the ministering angels who are here commanded to worship him. --John Owen.