The Hidden Layers of the 10 Commandments

(12) The LORD said to Moses, “Come up to Me on the mountain and wait there, and I will give you the stone tablets with the teachings and commandments which I have inscribed to instruct them.”

(18) When He finished speaking with him on Mount Sinai, He gave Moses the two tablets of the Pact, stone tablets inscribed with the finger of God.

(13) He declared to you the covenant that He commanded you to observe, the Ten Commandments; and He inscribed them on two tablets of stone.

How were they inscribed? Five commandments on one tablet and five on the other, as it says, "HIS HANDS ARE AS RODS OF GOLD." This follows the view of R' Hanina ben Gamliel, who adduced the verse, "And He wrote them on two tables of stone" (Deut. 4:13). The Rabbis say there were ten on each tablet, as it says, "And He declared unto you His covenant, which He commanded you to perform, even the ten statements; and He wrote them on two tables of stone." R' Shimon ben Yohai said, "There were 20 on each tablet, as it says, 'And He wrote them on two tables of stone'" -- that is, 20 on each. R' Simai said, "There were 40 on each stone, as it says, 'Tables that were written on both their sides, on this one side and on that' (Ex. 32:15) -- in a square." (2) Hanania the son of R' Yehoshua's brother said, "Between every two statements were written the sections and details of the Torah.

HONOR YOUR FATHER. Having finished all that we are obligated towards the Creator Himself and His glory, He turns now to command us about those matters which concern created beings.... [transl. Chavel]

This is also the mystical aspect of our sages’ saying (Shevuot 20), “the words "zachor" and "shamor" were said as one,” for "zachor" is the attribute of compassion, and "shamor" the attribute of justice, and so the voice with "zachor" and "shamor" is the attribute of compassion within the attribute of justice. This was also why there were two tablets, five against five, one tablet corresponding to the attribute of compassion and the second tablet, on which there also five statements, with five negative statements and beginning with "do not murder," corresponding to the attribute of justice, and for this reason, they were two, and not all of the statements were on a single tablet. And Moshe our Teacher, a"h, who reached HaShem the special One, _he_ is the attribute of tif'eret, he would hear "zachor," and all of Israel "shamor."