וַיִּ֜פֶן וַיֵּ֤רֶד מֹשֶׁה֙ מִן־הָהָ֔ר וּשְׁנֵ֛י לֻחֹ֥ת הָעֵדֻ֖ת בְּיָד֑וֹ לֻחֹ֗ת כְּתֻבִים֙ מִשְּׁנֵ֣י עֶבְרֵיהֶ֔ם מִזֶּ֥ה וּמִזֶּ֖ה הֵ֥ם כְּתֻבִֽים׃
Moïse redescendit de la montagne, les deux tables du Statut à la main, tables écrites sur leurs deux faces, d’un côté et de l’autre.
Derekh Chayyim
And since the words of Torah are detached, completely removed from the physical - for that reason, the verse hints to the form of the letters on the tablets, which indicates the spiritual form of the Torah, which is completely detached. And it is intellect without any combination of the physical, by way of the expression, charut - and not the expression, chakikah (etched) - to tell you that the Torah is complete freedom and completely free. As form is freedom - as will be explained - and all the more so, Torah, which is a completely detached spiritual form. Hence the script of the tablets were seen from both of their sides (Exodus 32:15); such that this etching be a complete etching. And that is complete form, not like other etchings that are on a tablet - even though they are etched, they are not etched from one side to the other. As behold, the carrier that the form is upon remains, so that it is similar to a form that is upon the physical. But the form of the script of the tablets is such that the from indicates the spiritual form of the Torah. And it is complete design without a carrier at all. And so the script of the tablets is etched from both sides, to the point that the form of the letters was a complete form. And this thing is certainly complete freedom, since here there is completely nothing physical, in which there is subjugation. And that is why with this - about which it is written that the script was from both of their sides - it is written for you (Exodus 32:16), "engraved (charut) upon the tablets," which is an expression of freedom (cherut). For that which it was from both of its sides - this thing is complete form without the physical. So this indicates the complete freedom that there is in the Torah, in that the wisdom of the Torah is a detached completely spiritual form. And from here you know that they said truthfully and faithfully, "Do not read 'graven (charut),' but rather 'freedom (cherut).'"
Rashi
Twisted. The tails, each into the next. וַיִפֶן implies that he himself turned, וַיֶפֶן that he turned, or twisted, others. This usage applies with every word whose verbal root ends with ה.1Such as גָלָה ,רָבָה ,פָנָה. "The people increased;"2Shemos, 1:20. "He increased, in the people of Yehudah, lamentation…."3Eichah, 2:5. Cf. Rashi there. "Yehudah went into exile from his homeland"4Melachim 2, 25:21.—went into exile. "The king [of Ashur] exiled Yisroel to Ashur" 5Melachim 2, 17:6.—exiled others.
Rashi
And exiled Yisroel. [ויגל is the same as] ויגלה [=and he exiled] Yisroel. This is the rule for every word whose verb root [ends] with a `ה', e.g., פנה[=to face], בנה [=to build], גלה [=to go into exile], זנה [=to commit adultery], רבה [=to multiply]; when one comes to add a prefix to the word with `ו ' or a `י', if the word applies to the doer, the `י' will be voweled with a “chirik,” e.g., “And he built [=ויבן] an altar there;”12Bereishis 12:7. ”And Moshe turned [=ויפן] and descended;”13Shemos 32:15. ”And Yisroel was exiled [=ויגל] off its land;”14Below 25:21. ”And she too went and committed whoredom[=ותזן];”15Yirmiyahu 3:8. ”And the people increased [=וירב] and became very strong.”16Shemos 1:20. If however, one is talking in the causative conjugation, the `י' will be voweled with a “segol,” e.g., “And turned [=ויפן] tail to tail;”17Shoftim 15:4. ”And exiled [=ויגל] the Israelites to Ashur;”18Below, 18:11. ”And he caused the dwellers of Yerusholayim to go astray [=ויזן];”19II Divrei Hayomim 21:11. ”And He increased [=וירב] among the people of Yehudah grief and lamentation.”20Eichah 2:5.