Rabbi Yehoshua ben Levi said in the name of Rabbi Shimon ben Yoḥai: The Holy One blessed be He gave Moses at Sinai an opening for a response [by saying]: “I am the Lord your God” (Exodus 20:2). When Israel crafted the calf, Moses was placating God, but He did not listen to him. He said to him: ‘Is it possible that the attribute of justice will not be implemented against them for having violated the precept?’
Moses said: ‘Master of the universe, so you said at Sinai: “I am the Lord your God [Elohekha],”13The term is phrased differently in Hebrew when one is talking to an individual or to a group. This is the singular term. Eloheikhem14This is the term used when speaking to multiple people. was not stated. Did You not say it to me?
Did You say it to them? Did I violate the precept?’15Moses argued that the precept had been directed only to him on an individual basis and not to the entire nation, and therefore they could not be punished for violating the command. That is, “Moses implored...” Rabbi Shemaya of Sikhnin said in the name of Rabbi Levi: That is why He wrote it again in the plural: “I am the Lord your God [Eloheikhem]” (Leviticus 19:2).
Likewise, regarding all the mitzvot, He says: “I am the Lord your God [Elokeikhem], and He did not say again: “I am the Lord your God [Elohekha].”