364. Rabbi Chiya said, When the letters were engraved upon the two tablets of stone, they were visible on both sides. The tablets were of sapphire, engraved and covered with white fire and the letters were of black fire, covered again, and engraved with white fire upon both sides.

365. Rabbi Aba said that the two tablets remained as they were, THAT IS, COMPLETE, WITHOUT ANY CHANGE. And the letters soared in the air and could be seen with both black and white fire in order to demonstrate the union of the right and the left, FOR WHITE IS RIGHT AND BLACK IS LEFT, as it is written, "Length of days is in her right hand and in her left hand are riches and honor" (Mishlei 3:16). HE ASKS, Is it not written, "From His right hand went a fiery law to them" (Devarim 33:2)? AND HE ANSWERS THAT the Torah emanated from the side of Gvurah, WHICH IS THE LEFT, and was included in the right side. Therefore IT HAD IN IT black and white fire.

366. As we learned, it says "the tablets (Heb. luchot) were the work of Elohim" (Shemot 32:16). Rabbi Yehuda said that it is written "luchot," WITHOUT VAV, that is one (in singular), to indicate that although they were two, they appeared as one. And the Ten Utterances were engraved upon them, one section of five being included in the other section of five, so that all pertains to the right side. In this way they were indeed the very "work of Elohim."

367. Rabbi Yitzchak said that the tablets were of sapphire, for there were originally two sapphire stones which were rough hewn, and the Holy One, blessed be He, caused a wind to blow upon them, and they were smoothed and transformed into two tablets. Rabbi Yehuda said that they only looked like sapphire, BUT WERE NOT OF REAL SAPPHIRE, and this is the meaning of the verse which describes them as "the work of Elohim." FOR IF THEY WERE OF SAPPHIRE, THEY WOULD HAVE BEEN LIKE OTHER PRECIOUS STONES AND NOT "THE WORK OF ELOHIM."

368. He said to him, If this is so, the sapphire, which is a stone more precious than any other, is not the work of Elohim, YET THE WHOLE CREATION IS "THE WORK OF ELOHIM." So he explained to him, How then do we explain the words, "were the work of Elohim?" They were indeed so. THEY WERE A SPECIAL "WORK OF ELOHIM," NOT INCLUDED IN THE WORKS OF CREATION. Yet come and behold, it is written that "the tablets were the work of Elohim." It says "the tablets," not 'the stones were the work of Elohim,' FOR HE BLEW UPON THE STONES, WHICH WERE OF REAL SAPPHIRE, AND THEY WERE TRANSFORMED INTO TWO TABLETS, AS MENTIONED ABOVE.

369. Rabbi Shimon said, Both are the same, FOR BOTH RABBI YOSI'S AND RABBI YEHUDA'S WORDS LEAD TO THE SAME PLACE. These two tablets existed from before the creation of the world, but were perfected on the sixth day of Creation especially for this purpose. Thus, they were a particular work of the Holy One, blessed be He.

370. HE ASKS, Of what were they made? AND HE ANSWERS, We have learned that they were formed of the supernal dew which issues from Atika Kadisha (the Holy Ancient One), BEING KETER. When this supernal dew was descending on the field of the holy apple trees, MALCHUT, the Holy One, blessed be He, took two drops, causing them to solidify and turn into two precious stones. He blew on them and they became flat like tablets, as it is written, "The work of Elohim, and the writing was the writing of Elohim," and "written with the finger of Elohim" (Devarim 9:10).

371. We learned that "the finger of Elohim" expanded into ten, FOR THE TEN FINGERS CORRESPOND TO THE TEN SFIROT AND EACH ONE OF THEM INCLUDES TEN SFIROT, as stated, "Written with the finger of Elohim." Each one of the fingers expanded into ten until a complete hand was formed, as it is written, "And Yisrael saw that great work (lit. 'hand')" (Shemot 14:31). THUS, HERE ALSO, "THE FINGER OF ELOHIM" IS EXPANDED INTO TEN.

372. Rabbi Yehuda said, "Engraved upon the tablets." THE LETTERS ON the stones were pierced so that the writing could be seen FROM ONE SIDE TO THE OTHER, AND THE WRITING was seen from both sides. "...Engraved..." means that THE WRITING formed an engraving within an engraving, THROUGH ONE SIDE TO THE OTHER. According to Rabbi Aba, it was possible to see one side from the other side and to read the writing thereon.

373. Rabbi Elazar said, They were written miraculously in order that every man would bear testimony that it was the writing of Elohim, for none of the people in the world could conceive them as they really were.