וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
Loh-loh itu adalah buatan Allah, dan tulisan itu adalah tulisan Allah, terukir pada loh-loh itu.
Yalkut Shimoni
...And the tables were the work of God. the tablets were not created from earth (i.e. this physical world) rather from heaven