וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
A tablice były dziełem Bożém, a pismo było pismem Bożém - wyrytém na tablicach.
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