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Rashi on Deuteronomy 10:1/רש"י על דברים י׳:א׳
אבעת ההוא. לְסוֹף אַרְבָּעִים יוֹם נִתְרַצָּה לִי וְאָמַר לִי פסל לך, וְאַחַר כָּךְ ועשית לך ארון, וַאֲנִי עָשִׂיתִי אָרוֹן תְּחִלָּה, שֶׁכְּשֶׁאָבֹא וְהַלּוּחוֹת בְּיָדִי הֵיכָן אֶתְּנֵם? וְלֹא זֶה הוּא הָאָרוֹן שֶׁעָשָׂה בְצַלְאֵל, שֶׁהֲרֵי מִשְׁכָּן לֹא נִתְעַסְּקוּ בוֹ עַד לְאַחַר יוֹם הַכִּפּוּרִים, כִּי בְּרִדְתּוֹ מִן הָהָר צִוָּה לָהֶם עַל מְלֶאכֶת הַמִּשְׁכָּן, וּבְצַלְאֵל עָשָׂה מִשְׁכָּן תְּחִלָּה וְאַחַר כָּךְ אָרוֹן וְכֵלִים, נִמְצָא זֶה אָרוֹן אַחֵר הָיָה, וְזֶהוּ שֶׁהָיָה יוֹצֵא עִמָּהֶם לַמִּלְחָמָה, וְאוֹתוֹ שֶׁעָשָׂה בְצַלְאֵל לֹא יָצָא לַמִּלְחָמָה, אֶלָּא בִּימֵי עֵלִי, וְנֶעֶנְשׁוּ עָלָיו וְנִשְׁבָּה (תלמוד ירושלמי שקלים ו):
1בעת ההוא AT THAT TIME — At the end of forty days He was reconciled with me and said to me, פסל לך HEW FOR THYSELF [TWO TABLETS] and afterwards, ועשית לך ארון עץ MAKE THEE AN ARK OF WOOD. I, however, (see v. 3) made the Ark first (Midrash Tanchuma, Eikev 1), because when I came with the tablets in my hand where could I place them? Now this was not the Ark which Bezaleel made for the Tabernacle, because with the Tabernacle they did not occupy themselves until after the Day of Atonement, for only when he came down from the mountain on that day did he give them the command regarding the construction of the Tabernacle, and Bezaleel made the Tabernacle first and afterwards the Ark and the other articles (Berakhot 55a). It follows, therefore, that this was another Ark; and it was this, that went forth with them to battle, whilst that which Bezaleel made went forth to battle only once, in the days of Eli — and they were punished for this, for it was captured by the Philistines (cf. Jerusalem Talmud Shekalim 6:1).