Deuteronomy 10:2 - Ellicott's Commentary On The Whole Bible

And I will write on the tables. — It is a common error to suppose that Moses wrote the Law the second time. The mistake arises from the change of person in Exodus 34:28, where the same pronoun “he” refers first to Moses, and then to Jehovah. But there is no doubt as to the fact or its spiritual meaning. The tables of stone represent the “fleshy tables of the heart” as St. Paul teaches us in 2 Corinthians 3:3. The first pair of tables were like the heart of Adam, which came fresh from the hand of his Maker, with the word of the Law written on them. But this perished by the fall, beneath the mountain of the Law. The humanity which ascended to receive the Spirit for us was prepared by the Mediator on earth. The “second man” receive “the new covenant,” “not the letter, but the Spirit,” which puts God’s laws in men’s minds, and writes them in their hearts, making them God’s temple. Thus the ark and the tabernacle which received the Law are a figure of God’s human temple, and of the renewed heart of man.