Following the tragic events of the Golden Calf, the final ascent of Moses up Mount Sinai marks the ultimate climax of reconciliation between God and the Israelites. This journey concluded a long, fraught process, culminating in the delivery of the second tablets and absolute Divine forgiveness. Moses’ final time on the mountain was his third ascent, dedicated specifically to receiving this second set of tablets [רש"י, רמב"ן, שד"ל]. This period was also meant to impart the underlying rules and laws hinted at in the written Torah, paving the way for endless future Torah discoveries [העמק דבר].
Moses spent exactly forty days and forty nights on the mountain, intentionally matching the duration of his very first ascent [חזקוני]. The primary approach among commentators highlights a profound parallel between these two periods. Just as the first forty days before the sin were a time of grace and goodwill, these final forty days were once again characterized by Divine favor. This stood in stark contrast to the middle forty days, which were defined by anger and Moses’ desperate pleas for the people's lives [רש"י, רבנו בחיי, מלבי"ם]. Some note a subtle distinction: during the final forty days themselves, this favor simply meant an absence of God's anger, while absolute reconciliation and complete forgiveness were only fully achieved at the very end of the period [גור אריה, שפתי חכמים]. Tracing this sequence of events, commentators calculate that Moses spent a total of one hundred and twenty days on the mountain, beginning from the initial giving of the Torah until he descended with the second tablets. The day he finally came down was Yom Kippur. On that day, God declared His forgiveness, forever establishing it for future generations as the ultimate day of pardon and atonement [מזרחי, רא"ש, בכור שור, דעת זקנים].
During this time, God accepted Moses' prayers on a much deeper level than during the previous ascents. He granted Moses' request that an angel would not replace Him; instead, God’s direct providence would remain with the Israelites as they continued their journey to the Promised Land [רלב"ג, ביאור יש"ר]. This profound acceptance was accompanied by the revelation of the Thirteen Attributes of Mercy and the forging of a renewed covenant with the people [רמב"ן, מלבי"ם, רש"ר הירש]. Moses’ prayers were answered because he willingly took the yoke of the Torah upon himself on behalf of the nation [העמק דבר], and God showed him favor to ensure His name would not be desecrated among the surrounding nations [חזקוני].
Ultimately, God did not want to bring any form of destruction upon the Israelites [העמק דבר], nor did He wish to prevent them from entering the Promised Land [רמב"ן]. This reveals a deeper truth about God's enduring love for the nation. It was not merely that Moses' prayers successfully blocked an inevitable punishment. Rather, from the very beginning, God's heart inclined toward the good, and out of His deep love, He never truly wanted to abandon His people [ביאור יש"ר, מלבי"ם]. While the Israelites strictly deserved severe punishment according to the letter of the law, the initial threat of their destruction was primarily designed as an educational tool. It was meant to awaken the nation, instill a healthy sense of guilt, and inspire genuine repentance, for in His innermost intent, God never desired their demise [רש"ר הירש, ברכת אשר].