Charles Ellicott Commentary Exodus 32:16

"And the tables were the work of God, and the writing was the writing of God, graven upon the tables." — Exodus 32:16 (ASV)

The tables were the work of God. —Rosenmüller supposes this to mean merely that the size and shape of the stones was prescribed to Moses by God; but the natural meaning of the words is that God Himself fashioned them. This was not the case with the second tables (Exodus 34:1, 4).

The writing was the writing of God. —See Note 3 on Exodus 31:18.