וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
Et ces tables étaient l’ouvrage de Dieu; et ces caractères, gravés sur les tables, étaient des caractères divins.
Ramban
AT THAT TIME THE ETERNAL SAID UNTO ME: ‘HEW THEE TWO TABLETS OF STONE.’ After I cast myself down in prayer before G-d for forty days and forty nights, He was reconciled with me that He would write the second Tablets. However, the first ones were the work of G-d, and the writing was the writing of G-d,164Exodus 32:16. whereas these [second Tablets] He commanded me that they be hewn by my hands and the writing will be like the writing on the first ones, by the finger of G-d.165Ibid., 31:18.
Rabbeinu Bahya
The above will help you understand why the sages when formulating our benedictions and mentioning the attributes of Hashem and Elohim in the benedictions we recite have at the same time not employed the grammatical formula we would have expected such as אשר קדשתנו במצותיך וצויתנו, “You have sanctified us and You have commanded us,” but have insisted on the formula “who has sanctified us and who has commanded us” in the third person. The reason is that the words ברוך אתה, “blessed are You” at the beginning of the benediction refer to the words מלך העולם in a later part of the benediction. This is an attribute more familiar to us by the name תפארת. It is a reference to a certain emanation and it is this emanation (the attribute it represents) which “has sanctified us and commanded us.” It is this emanation which is the repository of G’d’s commandments to us. You will find what I have said confirmed in the Sefer Habahir item 184 who queries אשר קדשנו במצותיו instead of אשר קדשתנו וצויתנו? The answer given is that all the commandments are found in two worlds. In His great Mercy G’d has given them to us in order to sanctify us so that we will merit to establish a claim to the hereafter, the עולם גדול, in the here and now. Thus far the quote from the Sefer Habahir. From there you can conclude that the relationship between the Shechinah and the people of Israel is not one based merely on the need of the common Israelite, but that it is a reciprocal relationship also satisfying a need of the celestial forces represented by the Shechinah. Seeing that the glory of the tetragram and all it stands for is disseminated by the attribute כבוד, “glory, honour,” whenever this occurs an additional element of Holy Spirit is added to the Shechinah. This is why a prayer (Psalms 104,31) such as יהי כבוד ה’ לעולם ישמח ה‘ במעשיו, makes sense. The meaning of these words is: “the glory of G’d is enhanced to the emanation עולם when the attribute we know as the tetragram has occasion to rejoice in the deeds of its creatures.” This means that every Israelite has the potential to strengthen or, G’d forbid, to “weaken” certain attributes of G’d by his deeds or lack of them. This idea is expressed succinctly in Deut. 32,18 as צור ילדך תשי, literally: “You neglected the Rock that begot you;” according to Kabbalists this means: “when Israel neglects the Torah, it weakens the power of the Torah.” A verse conveying a similar sentiment is Psalms 60,14 באלו-הים נעשה חיל, “we can perform valiant deeds which enhance Elohim.”
The attribute of כבוד which we have spoken about is expressed in our verse by the words וידבר אלו-הים, “The One who spoke was the One who both writes and gives, i.e. hands over what He has written.” It is the same attribute we find referred to in Exodus 32,16 והמכתב מכתב אלו-הים הוא, “and the writing was the writing of Elohim.” When we read in Exodus 31,18 ויתן אל משה וגו’, the unnamed subject is the same Elohim who did the writing on the Tablets. The reference is to the word אלו-הים which appears at the very end of that verse. It was also this attribute of G’d which Moses (Deut. 33,12) referred to when he described Benjamin as ידיד ה’ ישכון לבטח עליו, describing that while this attribute rested on the Holy Temple, Benjamin and the entire Jewish people would dwell securely. Moses singled out Benjamin as the Holy Temple would be built on his tribal territory. This attribute was also referred to as פי י-ה-ו-ה, in Exodus 17,11 at al. This expression, i.e. “The mouth of the tetragram” means that the instructions emanated from an attribute outside the core of Hashem.
It was the attribute described as פי ה’ which Moses and Aaron sinned against in Numbers 20,12 when instead of having spoken to the rock Moses struck the rock. G’d spelled this out when He said לא האמנתם בי ...אשר מריתם את פי, “you did not believe in Me....you rebelled against פי. (Numbers 20,24) I shall explain this in greater detail when we discuss that event.
You will now be able to understand the meaning of the word צור when this word refers to an aspect of G’d. We have verses such as הצור תמים פעלו, “the Rock, His works are perfect” (Deut. 32,4). Another verse of that category is Deut. 33,12: צור ילדך תשי. A third word featuring the word צור occurred in Exodus 17,6 הנני עומד לפניך שם על הצור בחורב; I will explain the last verse in detail in connection with Numbers 20,8 [where only the word סלע is mentioned in contrast with the word צור in Exodus 17,6 Ed.].
The attribute of כבוד which we have spoken about is expressed in our verse by the words וידבר אלו-הים, “The One who spoke was the One who both writes and gives, i.e. hands over what He has written.” It is the same attribute we find referred to in Exodus 32,16 והמכתב מכתב אלו-הים הוא, “and the writing was the writing of Elohim.” When we read in Exodus 31,18 ויתן אל משה וגו’, the unnamed subject is the same Elohim who did the writing on the Tablets. The reference is to the word אלו-הים which appears at the very end of that verse. It was also this attribute of G’d which Moses (Deut. 33,12) referred to when he described Benjamin as ידיד ה’ ישכון לבטח עליו, describing that while this attribute rested on the Holy Temple, Benjamin and the entire Jewish people would dwell securely. Moses singled out Benjamin as the Holy Temple would be built on his tribal territory. This attribute was also referred to as פי י-ה-ו-ה, in Exodus 17,11 at al. This expression, i.e. “The mouth of the tetragram” means that the instructions emanated from an attribute outside the core of Hashem.
It was the attribute described as פי ה’ which Moses and Aaron sinned against in Numbers 20,12 when instead of having spoken to the rock Moses struck the rock. G’d spelled this out when He said לא האמנתם בי ...אשר מריתם את פי, “you did not believe in Me....you rebelled against פי. (Numbers 20,24) I shall explain this in greater detail when we discuss that event.
You will now be able to understand the meaning of the word צור when this word refers to an aspect of G’d. We have verses such as הצור תמים פעלו, “the Rock, His works are perfect” (Deut. 32,4). Another verse of that category is Deut. 33,12: צור ילדך תשי. A third word featuring the word צור occurred in Exodus 17,6 הנני עומד לפניך שם על הצור בחורב; I will explain the last verse in detail in connection with Numbers 20,8 [where only the word סלע is mentioned in contrast with the word צור in Exodus 17,6 Ed.].
Derekh Chayyim
Rabbi Yehoshua ben Levi said, "Each and every day a heavenly echo goes out from Mount Chorev, and announces and says, 'Woe to the creatures for disparaging the Torah'; for anyone who does not occupy himself with the Torah is called, 'rebuked,' as it is said (Proverbs 11:22), 'A ring of gold in a swine's snout is a beautiful woman who turns from good taste,' and it says (Exodus 32:16), 'And the tablets were the work of God, and the script was the script of God, graven upon the tablets,' do not read 'graven (charut),' but rather 'freedom (cherut),' for there is no free man besides one who occupies himself with Torah; and anyone who occupies himself with Torah is elevated, as it is stated (Numbers 21:19), 'and from Mattanah (a place name that means 'gift,' and so can refer to the gifting of the Torah), Nachaliel; and from Nachaliel, Bamot (a place name that means 'high places').'"