Exodus 32:15-16 Then Moses turned and went down from the mountain with the two tablets of the testimony in his hand, tablets that were written on both sides; on the front and on the back they were written. The tablets were the work of God, and the writing was the writing of God, engraved on the tablets.
Deuteronomy 9:15 So I turned and came down from the mountain, and the mountain was burning with fire. And the two tablets of the covenant were in my two hands
Psalms 19:7 The law of the LORD is perfect, reviving the soul; the testimony of the LORD is sure, making wise the simple;
2 Corinthians 3:3 And you show that you are a letter from Christ delivered by us, written not with ink but with the Spirit of the living God, not on tablets of stone but on tablets of human hearts.
Hebrews 8:10 For this is the covenant that I will make with the house of Israel after those days, declares the Lord: I will put my laws into their minds, and write them on their hearts, and I will be their God, and they shall be my people.
“For as he is the sole author of law and justice, so he alone can write them on the heart of man.” (Clarke)
All law and morality must come from God’s standard and character and not be up to the opinion or changing values of men. (Guzik)
Note what was the sin here. It is generally taken for granted that it was a breach of the second, not of the first, commandment, and Aaron’s proclamation of ‘a feast to the Lord’ is taken as proving this. Aaron was probably trying to make an impossible compromise, and to find some salve for his conscience; but it does not follow that the people accepted the half-and-half suggestion. Leaders who try to control a movement which they disapprove, by seeming to accept it, play a dangerous game, and usually fail. But whether the people call the calf ‘Jehovah’ or ‘Apis’ matters very little. There would be as complete apostasy to another god, though the other god was called by the same name, if all that really makes his ‘name’ was left out, and foreign elements were brought in. Such worship as these wild dances, offered to an image, broke both the commandments, no matter by what name the image was invoked. The roots of idolatry are in all men. (MacLaren)
What a change it is, to come down from the mount of communion with God, to converse with a wicked world. In God we see nothing but what is pure and pleasing; in the world nothing but what is sinful and provoking. (Henry)
The awakened conscience is said to “repent,” when, having felt its sin, it feels also the divine forgiveness: it is at this crisis that God, according to the language of Scripture, repents toward the sinner. Thus, the repentance of God made known in and through the One true Mediator reciprocates the repentance of the returning sinner, and reveals to him atonement. (Barnes)