Let Us make: This statement is more personal than the earlier command, "Let there be" (for example, 1:3, 6).
Us: The use of the plural pronoun here has several possible explanations:
It may refer to the Trinity (one God who exists forever in three persons).
It may be a plural form used to show God’s greatness.
It may describe God speaking to himself (a kind of inner council).
It may describe God speaking with his heavenly court (angels).
The idea of the Trinity was revealed later in the Bible. Because of this, it is unlikely that the human author meant that here.
Many Hebrew scholars do not accept the idea that this is a plural used to show God’s greatness. The grammar does not clearly support that view.
The idea that God is speaking to himself also lacks clear evidence. The only similar examples refer to Israel as a group (for example, 2 Samuel 24:14).
However, the Old Testament often shows God speaking to his heavenly court (angels). This idea has strong support (see Genesis 3:22; 11:7; 1 Kings 22:19–22; Job 1:6–12; 2:1–6; 38:7; Psalm 89:5–6; Isaiah 6:1–8; Daniel 10:12–13).
in Our image, after Our likeness: These phrases mean almost the same thing in Hebrew. Humans have a special relationship with God.
to rule: Humans represent the Creator as his ambassadors and his delegated rulers on earth.