SOURCE OF TABLETS, The 10 words were first orally given at Mount Sinai by the Angel of Jehovah (ex 20;1. 31:18; DE 5;22; 9;10, AC 7:38, 53; see also Ga 3:19, Heb 2:2) Moses then ascended the mountain to recieve the 10 words in written form on two stone tablets, along with other commandments and instructions. During his extended 40 day stay, the people grew restless and made a molten calf to worship. Descending the mountain, Moses saw this spectacle of idolatry and threw down the tablets (that) were the workmanship of God. The very tablets upon which the 10 words had been written and shattered them (Ex 24;12, 31;18, 32;19, DE 9:8-17, compare Lu 11:20.
Jehoval later told Moses Carve out for yourself 2 tablets of stone like the first ones, and i mist rewrite upon thetablets the words that appeared on the first tablets, which you shattered. (Ex 34:1-4) Ando so after another 40 days spent in the mountain, a duplicate copy of the 10 words was obtained. These were kept by Moses in the ark of acacia wood. (De 10:1-5). The 2 tablets were czlled the tablets of covenant(De 9;9, 11, 15). Evidently this is why Gold-overlaid ark later made by Bezalel, in which the tablets were evntually kept, was called "arck of the covenant'(Jos 3;6, 11, 8:33, JG 20:27; Heb 9;4)
This legislation of the 10 words was also called the TESTIMONY (ex 25;22, NU 4:5) and also the tabernacle of the testimony, that is the tent where the Ark was housed. Ex 38;21.
Concerning the first set of tablets, it is stated that they not only were made by Jehovah but were also "written on by Gods finger"evidently denoting Gods spirit. (ex 31;18, De 4;13, 5;22, 9;10) Likewise the second set of tablets although carved out by moses were written upon by Jehovah. When at Exodus 34;27, Moses was told 'Write down for yourself these words', referance was no to the 10 commandments, but rather, as on a previous occassion (ex 24;3, 4) he was to write down some of the other details pertaining to the covenant regulations. Hence the pronoun 'he'in exodus 34;28b refers to Jehovah when it says "and he (Jehovah, not Moses) proceeded to write upon the tablets the words of the covennant, the 10 words. Verse 1 shows this to be so, later when recalling these events, Moses confirms that it was Jehovah who duplicated the tablets. De 10:1-4