וְאֶת־שַׁבַּ֥ת קָדְשְׁךָ֖ הוֹדַ֣עַתָ לָהֶ֑ם וּמִצְו֤וֹת וְחֻקִּים֙ וְתוֹרָ֔ה צִוִּ֣יתָ לָהֶ֔ם בְּיַ֖ד מֹשֶׁ֥ה עַבְדֶּֽךָ׃
און דײַן הײליקן שבת האָסטו זײ געלאָזט װיסן, און האָסט זײ באַפֿױלן געבאָט און געזעצן און אַ תּוֹרה דורך משה דײַן קנעכט.
Rashi
אני ה׳ אלהיכם I AM THE LORD YOUR GOD — Why is this stated again? In order that the Israelites should not say, “Why has the Omnipresent said it ('אני ה)? Is it not in order that we should perform the commandments and receive reward (cf. Rashi on previous verse)!? We will not perform them and we shall not receive (we shall not expect) any reward!” Therefore it states again in general terms and without reference to the Exodus from Egypt, “I will be the Lord your God: in spite of yourselves I will be your King (I will exercise My sovereignty upon you). — In a similar sense it states, (Ezekiel 20:23) “Surely with a strong hand … will I reign over you” (Sifrei Bamidbar 115:1). — Another explanation: Why is the exodus from Egypt mentioned in connection with the fringes? In order to intimate: It was I who distinguished in Egypt between one who was a firstborn and one who was not (cf. Rashi on Leviticus 19:36); I shall also find out and exact punishment from him who attaches indigo-dyed wool (which resembles תכלת in colour) on his garments and pretends that it is תכלת (Bava Metzia 61b). From the work of Rabbi Moses the Preacher I copy the following: Why is the section speaking of the stick-gatherer placed in juxtaposition with the section (vv. 22—31) dealing with idolatry? In order to tell you that whoever desecrates the Sabbath is regarded as having worshipped idols, for it (the law of the Sabbath) also is alone of equal importance with the entire sum of the commandments (just as is the law of idolatry; cf. Rashi on v. 22). And so, too, it is said in the Book of Ezra, (Nehemia 9:13—14) “And Thou camest down upon Mount Sinai and gavest to Thy people … the Torah and commandments and Thou madest known unto them Thy holy Sabbath”. And the section dealing with the “Zizith” is also for the same reason placed in juxtaposition with these two sections, because it, too, is of equal importance with the sum total of the commandments, as it is said, (v. 40) “[That ye may remember] and do all My commandments".