Dibur_hamatchil su Esodo 32:16
וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
Esse tavole erano opera di Dio, e la scrittura era scrittura di Dio, intagliata sulle tavole.
Yalkut Shimoni on Torah
...And the tables were the work of God. the tablets were not created from earth (i.e. this physical world) rather from heaven
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