All three stages of this process are openly expressed in our Torah reading. The First Tablets refer to the Torah as it transcends the world (and thus they begin with the letter alef). The descent into the context of worldliness is reflected by the sin of the Golden Calf.9 And the giving of the Second Tablets reflect the ultimate elevation that comes after this descent….
The advantage of the Second Tablets is also reflected in the contrast between the First and Second Tablets mentioned above: that the First Tablets were the “work of G‑d,” while the Second Tablets were hewn by Moshe. It is true that the First Tablets represented a higher level of revelation, but the advantage of the Second Tablets lay in that their holiness permeated the realm of worldly existence. Thus the First Tablets could be broken, for worldly existence represents a contrast and even a conflict with their holiness. The Second Tablets, by contrast, are eternal, for they represent the fusion of holiness with material existence.
This level is reflected in the ultimate fulfillment to be experienced by the Jewish people, the Redemption, which will follow the teshuvah of the Jewish people. And at that time, it will be revealed how the material dimensions of the world will have become fused with their ultimate spiritual purpose, how they all exist, “for the sake of the Torah.”
see at length ki sissa 5752