The tablets were the work of God; the writing was the writing of God, engraved on the tablets. The divine origin of both tablets and writing is emphasized immediately before their destruction in verse 19. The tablets Moses will smash are not human records but God's own work, God's own writing. 2 Corinthians 3:3 contrasts tablets of stone with tablets of human hearts — the stone-written law is the shadow of the heart-written new covenant. The glory of the stone law is real; what the new covenant brings is not contradiction but internalization. The finger that wrote on stone is the same Spirit who writes on hearts.

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