Have you ever noticed that the first set of stone tablets for the Ten Commandments were carved out by God:
“Then the LORD said to Moses, “Come up to Me on the mountain and be there; and I will give you tablets of stone, and the law and commandments which I have written, that you may teach them.””
Exodus 24:12 NKJV
“Now the tablets were the work of God, and the writing was the writing of God engraved on the tablets.”
Exodus 32:16 NKJV
Moses broke those because the children of Israel had broken the covenant between them & God by worshipping the golden calf. The breaking of these symbolizes the breaking of that covenant & there is also a deeper meaning in how this symbolizes the fall of man.
Now, what’s really interesting is the second set of tablets is carved out by Moses by the command of God:
“And the LORD said to Moses, “Cut two tablets of stone like the first ones, and I will write on these tablets the words that were on the first tablets which you broke.”
Exodus 34:1 NKJV
He cut them out but God wrote on them. Pretty cool! Moses is a type or foreshadowing of Christ so by God commanding him to cut out the 2nd set of tablets symbolizes the redeeming work of Christ at the cross.
The stone tablets also symbolize our hearts before we are born again:
“I will give you a new heart and put a new spirit within you; I will take the heart of stone out of your flesh and give you a heart of flesh.”
Ezekiel 36:26 NKJV
“clearly you are an epistle of Christ, ministered by us, written not with ink but by the Spirit of the living God, not on tablets of stone but on tablets of flesh, that is, of the heart.”
II Corinthians 3:3 NKJV
So by having Moses (a type of Christ) carve out the 2nd set symbolizes how Christ carves out in us a new heart.