Sforno on Exodus 34:27/ספורנו על שמות ל״ד:כ״ז

1כתב לך את הדברים האלה, even though prior to the sin of the golden calf I had said: “to give to you the Tablets of stone with the Torah and the commandments which I have written,” (Exodus 24,12) now that the people had sinned “you Moses are to provide the Tablets, hewing them out and bringing them up to Mount Sinai. G’d would still inscribe the Tablets, but the Torah and the Mitzvah G’d would teach Moses, and he would have to write them down himself.