“His hands are rods of gold set with beryl; his belly is a slab of ivory covered with sapphires” (Song of Songs 5:14). “His hands are rods [gelilei] of gold” – these are the Tablets of the Covenant, as it is stated: “The tablets were God’s handiwork” (Exodus 32:16). “Rods of gold” – these are the words of Torah, as it is stated: “They are more desirable than gold, than [much] fine gold” (Psalms 19:11).

Rabbi Yehoshua bar Neḥemya said: They were a miraculous creation; they were rolled up [niglalin]. They were crafted of sapphires, and they were scrolled. Rabbi Menaḥama said in the name of Rabbi Avun: They were hewn from the orb [migalgal] of the sun. How were they inscribed?

Five on this tablet and five on that tablet, as it is stated: “His hands are rods of gold,”68Just as a person has two hands with five fingers on each, there were two tablets with five commandments on each. in accordance with the statement of Rabbi Ḥanina ben Gamliel: That is what is written: “He inscribed them on two tablets of stone” (Deuteronomy 4:13).69Since there were ten commandments inscribed on two tablets, presumably there were five commandments on each.

The Rabbis say: Ten on this tablet and ten on that tablet, as it is stated: “He told you His covenant that He commanded you [to perform], the Ten Commandments, and He inscribed them on two tablets of stone” (Deuteronomy 4:13).70The Rabbis understand this verse to mean that the Ten Commandments were inscribed on each of the two tablets. Rabbi Shimon ben Yoḥai said: Twenty on this tablet and twenty on that tablet, as it is stated: “He inscribed them on two tablets of stone” (Deuteronomy 5:19) – twenty on this tablet and twenty on that tablet.71Rabbi Shimon accepts the derivation of the Rabbis based on the verse in Deuteronomy 4:13, and since an additional verse (Deuteronomy 5:19) also states that God wrote ten commandments on the tablets, Rabbi Shimon derives that there were twenty commandments on each tablet.

Rabbi Simai says: Forty on this tablet and forty on that tablet, as it is stated: “Tablets that were written on both their sides; from this side and from that side they were inscribed” (Exodus 32:15) – fourfold.