Sforno on Deuteronomy 10:1/ספורנו על דברים י׳:א׳

1בעת ההיא אמר ה' אלי "פסל לך", in spite of all my prayers, the repair, the reconstitution of what had been damaged, proved to be incomplete,for the substitution for the first set of Tablets was not something made by G’d Himself, and this is why He commanded me: פסל לך, “carve it out by yourself!”