וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃
E aquelas tábuas eram obra de Deus; também a escritura era a mesma escritura de Deus, esculpida nas tábuas.
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