Exodus 32:16

מעשה אלהים המה [THE TABLETS WERE] THE WORK OF GOD — This means what it literally implies: God Himself (Hebrew: in His glory) made them. Another explanation (taking מעשה in the sense of “occupation”) is: Just as a man says to his fellow, “All that Mr. So-and-so occupies himself with is only with such-and-such a work”, so is the delight of the Holy One, blessed be He, confined to the Torah alone (cf. Proverbs 8:31 the whole of which chapter is taken as a description of God’s relation to the Torah) (Midrash Tanchuma, Ki Tisa 16). חרות — The expressions חרת (which occurs only here in Scriptures) and חרט have the same meaning, both of them signifying engraving; entailler in old French

וְהַ֨לֻּחֹ֔ת מַעֲשֵׂ֥ה אֱלֹהִ֖ים הֵ֑מָּה וְהַמִּכְתָּ֗ב מִכְתַּ֤ב אֱלֹהִים֙ ה֔וּא חָר֖וּת עַל־הַלֻּחֹֽת׃

And the tablets were the work of God, and the writing was the writing of God, engraved upon the tablets.