Another matter, “hear, Israel” – what did he see that led him to say here: “hear, Israel”? The Rabbis say: To what is the matter comparable? To a king who betrothed a noblewoman with two precious stones. She lost one of them. The king said to her: ‘You lost one, take care of the other.’ So, the Holy One blessed be He sanctified Israel with: “We will perform and we will heed” (Exodus 24:7). They lost “we will perform” when they crafted the calf. Moses said to them: ‘You lost “we will perform,” take care of “we will heed [nishma].”’ That is “hear [shema], Israel.”
Why Moses Cried Hear O Israel at the End
Devarim Rabbah 3:10