וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
그 판은 하나님이 만드신 것이요 글자는 하나님이 쓰셔서 판에 새기신 것이더라
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