Komentarz do Wyjścia 34:27

את הדברים האלה [WRITE THOU] THESE WORDS — These words, but you are not permitted to write down the “Oral Law” (Gittin 60b).

WRITE THOU THESE WORDS. G-d commanded Moses that he write a book of covenant and read it in the hearing of the people,⁵³⁹Above, 24:7. and they should accept it upon themselves by saying, we will do and we will obey,⁵³⁹Above, 24:7. as they had done at first; for He wanted that the whole procedure with the first Tablets should now be repeated with the second Tablets. There is no doubt that Moses actually did repeat it; however, Scripture did not want to prolong the account by saying, “and Moses did so,” as I have shown you in many places.⁵⁴⁰Ibid., 10:2, etc.
The correct interpretation appears to me to be, that since Israel had sinned and violated the [first] covenant, the Holy One, blessed be He, had to renew the covenant with them, so that He should not nullify His covenant with them, and so He told Moses to write the conditions [of the renewed covenant]. This is the sense of the verse, for after the tenor of these words I have made a covenant with thee and with Israel. The meaning of with thee is that for your sake I have done it with them, and it will not be necessary for them to bring themselves into the bond of this covenant.⁵⁴¹Ezekiel 20:37. However, G-d, blessed be He, had to make with them a covenant on the forgiveness that He extended to them [for their sin with the calf], and so [Moses] wrote the forgiveness, and the conditions [of the new covenant].

כתב לך את הדברים האלה, even though prior to the sin of the golden calf I had said: “to give to you the Tablets of stone with the Torah and the commandments which I have written,” (Exodus 24,12) now that the people had sinned “you Moses are to provide the Tablets, hewing them out and bringing them up to Mount Sinai. G’d would still inscribe the Tablets, but the Torah and the Mitzvah G’d would teach Moses, and he would have to write them down himself.