Charles Ellicott Commentary Exodus 34:1

"And Jehovah said unto Moses, Hew thee two tables of stone like unto the first: and I will write upon the tables the words that were on the first tables, which thou brakest." — Exodus 34:1 (ASV)

Hew thee two tables.—Something is always lost by sin, even when it is forgiven. The first tables were the work of God (Exodus 32:16). The second were hewn by the hand of Moses.

Of stone.—Literally, of stones — hewn, that is, out of two separate stones, which could not be said of the first tables, since no one knew how God had fashioned them.

I will write.—It is quite clear, though some have maintained the contrary, that the second tables, equally with the first, were inscribed with the finger of God (Deuteronomy 10:2; Deuteronomy 10:4). It is also quite clear that exactly the same words were written on each.

Upon these tables.—Hebrew, upon the tables.