וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
As tábuas eram obra de Elohim, e a escrita era escrita de Elohim, gravada sobre as tábuas.
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