Sforno on Exodus 31:18/ספורנו על שמות ל״א:י״ח

1ויתן אל משה ככלותו, after the Torah described all the spiritual accomplishments which should have resulted from the many days Moses had spent on the mountain with G’d, the Torah now has to explain why all these spiritual accomplishments G’d had envisaged did not in fact materialise so that it became necessary to build a Tabernacle, etc., in order to achieve these spiritual accomplishments via a different route. The Torah explains that the cause of this detour in the spiritual ascent of the people was the abuse they had made of the freedom of choice. They, who had been about to receive the set of Tablets made and written by G’d Himself at the end of Moses’ stay on Mount Sinai for forty days, who were all to personify the ideal of being priests, and a holy nation, rebelled, corrupted themselves, as testified in Exodus 33,6 when they divested themselves of the signs of the covenant G’d had made with them, removing the garments emblazoned with the blood of that covenant.

2שני לוחות העדות, the ones of which we heard in Exodus 24,12 where G’d had told Moses prior to his ascending the mountain: “I will give you there the Tablets of stone, etc.” Before G’d had a chance to give the people the written Torah they already began with the golden calf episode so that G’d had to tell Moses to precipitously descend from the mountain warning him that his people had become corrupt. (32,7)