And the tables were the work of God,
and the writing was the writing of God, graven upon the tables.
"In this verse is the first occurrence in the Bible of the word “writing” and, appropriately enough, it is speaking of “the writing of God” rather than the writings of men. The reference, of course, is to the two tables of the law, the Ten Commandments, “written with the finger of God” (Exodus 31:18) and rewritten on a second set of stone tables to replace the first, once they were shattered
All Scripture is divinely inspired, but the Ten Commandments were divinely inscribed! This testimony of their unique importance is a sobering condemnation of any who ignore them or distort their meaning (including the one referring to the six-day creation in Exodus 20:11).
But there is another writing of God—this one recorded in the New Testament, one of even greater personal significance to the Christian: “Ye are manifestly declared to be the epistle of Christ . . . written not with ink, but with the Spirit of the living God; not in tables of stone, but in fleshy tables of the heart” (2 Corinthians 3:3). No longer an external standard divinely engraved in stone by the finger of God, but an internal conviction inscribed in the heart by the Spirit of God!
This remarkable writing of God’s law in our hearts and minds ...Now, with the law in our hearts, we have become epistles of God, “known and read of all men” (2 Corinthians 3:2), and it is vital that the writing read true and clear through our lives." HMM