The Tablets Were Hewn From Heaven and From a Quarry in the Tent

Yalkut Shimoni on Torah 392:8

(Exodus 32:16-25) "And the tablets were the work of God" (Exodus 32:16). The tablets were not created from the earth, but from heaven. And when the Omnipresent said to him, "Carve for yourself" (Exodus 34:1), a quarry of sapphire was created for Moses inside his tent, and he hewed from it, as it is said, "And he carved two tablets of stone" (Exodus 34:4). Forty days Moses stood on the mountain; he took the Torah and came down on the tenth of the month, on the Day of Atonement, and gave it to Israel as a statute.

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