Following the devastating sin of the Golden Calf and the shattering of the original tablets, Moses spent forty days and nights in intense prayer, pleading on behalf of the Israelites. The conclusion of this period marked a profound turning point: God was appeased, forgave the people, and agreed to renew His covenant with them [רש״י, רמב״ן, אבן עזרא, ספורנו, רבנו בחיי, ביאור שטיינזלץ, אברבנאל].
To seal this renewed relationship, God directed Moses to carve new stone tablets. This directive highlights a fundamental shift from the original tablets, which were entirely the handiwork of God, both in their physical material and their engraved text. The sin of the Golden Calf diminished the spiritual standing of the Israelites, rendering them unworthy of a gift originating entirely from the divine realm. Consequently, the second tablets required human partnership. Moses was to carve the stones himself, while God would provide the writing [רמב״ן, ספורנו, אור החיים, הכתב והקבלה, אברבנאל]. This dynamic embodies the principle that the one who caused the damage must be the one to repair it. Furthermore, it symbolizes the human toil and effort now required to study the Torah, a stark contrast to the effortless reception of the first tablets [העמק דבר, שפתי כהן, דעת זקנים]. According to Midrashic tradition, God revealed a quarry of precious sapphire beneath His throne or Moses' tent, and Moses attained great personal wealth from the chips left over from his carving [רא״ש, שפתי כהן, דעת זקנים].
Alongside the tablets, God instructed Moses to construct a simple wooden ark. Although the instruction for the ark is mentioned after the tablets, Moses actually built the ark first. This ensured a designated space would be ready to receive the sacred stones the moment he descended the mountain. The tablets are mentioned first simply because they represent the ultimate purpose of the endeavor, even though practical necessity dictated building the receptacle beforehand [רש״י, גור אריה, רבנו בחיי, אברבנאל].
The sudden need for an ark raises the question of why no such vessel was required for the first tablets. Some commentators explain that the original tablets possessed an inherent merit that allowed them to stand alone until the permanent ark of the Tabernacle was built [אור החיים]. Others suggest that God, knowing the first tablets were destined to be broken, saw no need to command the construction of an ark to house them [רמב״ן, טור הארוך, ביאור יש״ר]. A further perspective notes that the spiritual decline of the Israelites meant they could no longer gaze directly upon the holy tablets; thus, an ark was immediately required to conceal them [שד״ל]. The specific choice of wood for this ark signifies simplicity, representing a deliberate distancing from worldly pleasures and symbols of wealth, such as gold [שפתי כהן, העמק דבר].
The exact identity of this wooden ark is a subject of broad discussion. One approach maintains that this was a simple, temporary structure made by Moses himself, entirely distinct from the magnificent golden ark later crafted by Bezalel for the Tabernacle. Once Bezalel completed the golden ark, the new tablets were transferred into it. Moses' wooden ark was then repurposed to hold the shattered remnants of the first tablets. It was this wooden ark that accompanied the Israelites into battle, while the golden ark remained permanently in the Holy of Holies [רש״י, מזרחי, הדר זקנים, רבנו בחיי, שפתי כהן, דברי דוד, בכור שור].
Conversely, a second approach argues against the simultaneous existence of two arks. According to this view, only one ark ever stood in the Holy of Holies, containing both the whole and the broken tablets. Consequently, the temporary wooden ark made by Moses was ceremonially hidden away as a sacred object the moment Bezalel's ark was completed. Some within this perspective even suggest that the initial command to Moses was actually a reference to the future ark of Bezalel, highlighting its wooden foundation to emphasize its central role in the Tabernacle [רמב״ן, טור הארוך, אבן עזרא, חזקוני, ביאור יש״ר].