Albert Barnes Commentary Exodus 24:12

"And Jehovah said unto Moses, Come up to me into the mount, and be there: and I will give thee the tables of stone, and the law and the commandment, which I have written, that thou mayest teach them." — Exodus 24:12 (ASV)

Many Jews understand the “tables of stone” to denote the Ten Commandments; “a law,” the law written in the Pentateuch; and the “commandments” (or “the commandment”), the oral or traditional law which was in later ages put into writing in the Mishna and the Gemara. But it is more probable that the Ten Commandments alone are spoken of, and that the meaning is, “the tables of stone with the law, namely the commandment.”