פסל לך שני לוחות אבנים כראשונים וכתבתי. פירוש וכתבתי באצבעי שהרי כתוב (שמות לב) באצבע אלהים, וזהו לשון כראשונים וכתבתי, יאמר הכתיבה תהיה כתיבת אצבע אלהים כלוחות ראשונים. פסל לך שני לוחות אבנים כראשונים וכתבתי, “carve for yourself two stone tablets similar to the original ones and I shall write, etc”. When G’d said: וכתבתי, “I will write,” the meaning is “with a finger,” just as we had been told of the first Tablets that they had been written “with the finger of G‘d” (32,18). When G’d spoke of the second Tablets being כראשונים, “like the first ones,” the reference was to the writing not to the material they were made of. The first Tablets were made of material provided by G’d, not material provided by man which Moses carried all the way up the mountain.
ובמדרש פסל לך שני לוחות אבנים, זהו שאמר הכתוב (קהלת ג) עת להשליך אבנים ועת כנוס אבנים, עת להשליך אבנים וישלך מידיו את הלוחות, ועת כנוס אבנים פסל לך שני לוחות אבנים. זהו שאמר הכתוב (משלי י) ברכת ה' היא תעשיר זו ברכת משה שאמר לו הקב"ה פסל לך והראה לו מחצב של סנפירינון בתוך אהלו ופסל ממנו ואמר לו הקב"ה פסל לך הפסולת שלך, ומשם נתעשר ונעשה מלך, מכאן אתה למד שכל העוסק בתורה פרנסתו מן התורה, שכן כתוב (יהושע א) כי אז תצליח את דרכיך ואז תשכיל.(משלי י כב) ולא יוסיף עצב עמה שלא נצטער לילך במקום אחר אלא מתוך אהלו זימן לו הקב"ה פרנסתו. ד"א פסל לך משל למלך שהלך למדינת הים והניח אשתו עם השפחות ומתוך שהיתה עמהן יצאה עליה שם רע שמע המלך בקש להרגה, שמע שושבינה וקרע כתובתה אמר אם יאמר המלך כך וכך עשתה אשתי אומר לו עדיין אינה אשתך, בדק המלך אחריה ולא מצא בה ערות דבר אלא מן השפחות היה, מיד נתרצה לו, אמר לו שושבינה אדוני המלך כתוב לך כתובה אחרת שנתקרעה הראשונה, אמר לו אתה קרעת אותה הבא אתה את הנייר משלך ואני כותבה כתב ידי, לכך נאמר פסל לך.
Shemot Rabbah 46,2 states that the instruction to Moses to carve for himself two stone tablets is an illustration of what Solomon had in mind in Kohelet 3,5 when he said: “there is a time to throw stones away and another time to assemble stones. He first referred to Moses who had smashed the first set of Tablets, whereas in the second half of his statement he referred to G’d’s instruction to Moses to carve for himself two stone tablets as mentioned in our verse. The latter statement was an illustration of the verse (Proverbs 10,23) “the blessing of the Lord makes people wealthy.” The blessing Solomon had in mind when he wrote that was the wording chosen by G’d here i.e. פסל לך, as if G’d had said: “the פסולת, “discarded (slivers of stone) used to carve out these tablets will remain your personal property.” G’d showed Moses a kind of large sapphire from which to carve the tablets. This made Moses a wealthy individual and enabled him to act as king over Israel. This also teaches you that anyone who makes Torah his vocation will find that his livelihood will somehow be provided by the Torah. This is the meaning of the words (Joshua 1,8) “for then (if you preoccupy yourself with Torah on an ongoing basis) you will succeed in your path and will be successful.” Such a person will not experience pain or anguish in the process of securing his livelihood and will not have to leave his home even in order to work for his livelihood.
Another meaning of the words: “carve for yourself!” The matter can be illustrated by means of a parable. A king took a trip abroad, overseas, leaving his wife and the various female servants of the palace behind. The queen now became the subject of the same kind of cheap gossip as is invariably spread about such servants. When these tales reached the ears of the king he wanted to execute his queen. When a companion of the queen who had been a witness to the marriage heard about this he tore up the marriage settlement which had been given to him for safe-keeping. He reasoned that if the king were to accuse his wife of misconduct he would tell him that she was not his wife anymore (seeing she had no marriage settlement). The king examined the reports that had reached him and did not find any substance in them. Only accusations against the maid servants could be substantiated. He immediately changed his mind and his wife became very dear to him again. Thereupon the witness who had previously torn up the marriage contract said to the king: “please write a new marriage contract for your wife.” The king responded that seeing that it was the witness who had torn up the original it was up to him to provide the means to write a replacement. The king was willing, however, to do the writing on the replacement contract. This is the reason G’d said to Moses: “carve for yourself!”