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Rashi on Exodus 32:16/רש"י על שמות ל״ב:ט״ז
אמעשה אלהים המה. כְּמַשְׁמָעוֹ – הוּא בִּכְבוֹדוֹ עֲשָׂאָן; דָּ"אַ, כְּאָדָם הָאוֹמֵר לַחֲבֵרוֹ כָּל עֲסָקָיו שֶׁל פְּלוֹנִי בִּמְלָאכָה פְּלוֹנִית, כָּךְ כָּל שַׁעֲשׁוּעָיו שֶׁל הַקָּבָּ"ה בַּתּוֹרָה:
1מעשה אלהים המה [THE TABLETS WERE] THE WORK OF GOD — This means what it literally implies: God Himself (Hebrew: in His glory) made them. Another explanation (taking מעשה in the sense of “occupation”) is: Just as a man says to his fellow, “All that Mr. So-and-so occupies himself with is only with such-and-such a work”, so is the delight of the Holy One, blessed be He, confined to the Torah alone (cf. Proverbs 8:31 the whole of which chapter is taken as a description of God’s relation to the Torah) (Midrash Tanchuma, Ki Tisa 16).
בחרות. לְשׁוֹן חרת וחרט אֶחָד הוּא, שְׁנֵיהֶם לְשׁוֹן חִקּוּק, אנטלי"יר בְּלַעַז:
2חרות — The expressions חרת (which occurs only here in Scriptures) and חרט have the same meaning, both of them signifying engraving; entailler in old French