Tafsiran Ulangan 10:1: Rashi, Chizkuni, Da'at Zekenim & Ramban

בעת ההוא AT THAT TIME — At the end of forty days He was reconciled with me and said to me, פסל לך HEW FOR THYSELF [TWO TABLETS] and afterwards, ועשית לך ארון עץ MAKE THEE AN ARK OF WOOD. I, however, (see v. 3) made the Ark first (Midrash Tanchuma, Eikev 1), because when I came with the tablets in my hand where could I place them? Now this was not the Ark which Bezaleel made for the Tabernacle, because with the Tabernacle they did not occupy themselves until after the Day of Atonement, for only when he came down from the mountain on that day did he give them the command regarding the construction of the Tabernacle, and Bezaleel made the Tabernacle first and afterwards the Ark and the other articles (Berakhot 55a). It follows, therefore, that this was another Ark; and it was this, that went forth with them to battle, whilst that which Bezaleel made went forth to battle only once, in the days of Eli — and they were punished for this, for it was captured by the Philistines (cf. Jerusalem Talmud Shekalim 6:1).

בעת ההיא, “at that time;” on the night of the twenty ninth of Av;” this is a reference to Exodus 34,1, when G-d said to Moses to that he was to carve out stones for the second set of Tablets.

בעת ההיא, “at that time;” after G–d had pardoned the people’s sin and instructed him to hew new Tablets out of material found on earth. He did so to make sure the people could not accuse Moses at a later stage to have smashed the Tablets G–d had given him for the people. After all, they had been the most precious gift the people had ever been meant to receive. This is also what Kohelet had in mind when he said in Kohelet 3,1: there is a time for everything, a time for every imaginable “thing.” There was a time when the Tablets had to be smashed, and there was another time when new Tablets had to be made. Moses refers to the second such time. A different interpretation of the words: פסל לך ההיא. The word: פסל, which is part of the word פסולת, rubbish, chips, is what will be Moses’ after he had hewn out the new tablets from stone. It would be his reward for performing that work. It would enrich Moses as the “stone” from which he hewed these tablets were sapphires. There is a disagreement between the sages about where Moses had been able to find those sapphires. According to Rabbi Levi, Moses found this under the throne of G–d; according to the opinion of Rabbi Chanan, he found it beneath his tent. The source of this discussion is found in Song of Songs 5,14: ידיו גלילי זהב, “his arms are rods of gold, are studded with sapphires overlaid with ivory.” i.e. the tablets, i.e. the commandments were arranged five on each tablet. (Compare Talmud tractate Shekalim chapter 6, halachah 1) Yet another interpretation of the words: פסל לך: I appoint you as king and you may disqualify anyone and anything that you desire. (Tanchuma section 9 on our portion)