It is impossible to understand the text of the Torah directly. Therefore, religions and all their distortions appeared from its misinterpretation, and they make us think we should fulfill its precepts in our corporeal lives.
And the Torah says that the group created by Abraham went down to Egypt; that is, they began to feel greater egoism.
Then they decided to exit the egoism, rise above it, which is called the exodus from Egypt. They are ready to connect among themselves to rise above their egoism, in other words, they accept the condition of mutual guarantee.
However, in order to fulfill this condition and begin to correct the egoism by realizing it in the direction of bestowal and love, we still need the upper force called the Torah, which means Light. And they receive it. The Light should enter their egoistic desires and therefore, they inevitably build the golden calf.
Moses is the part that unites them, raises them above Mount Sinai, which means mountain of hatred. He splits this Light and it enters their desires called the golden calf, melts them, and receives the mixture of very strong mutual egoistic desires, inside which the Upper Light exists.
Now they can start working with this terrible mixture, gradually extracting the required parts from it and connecting them into the correct system.
This occurs when Moses comes down from Mount Sinai the second time with the new Tablets of the Covenant on Yom Kippur (the Day of Atonement), ten days after Rosh HaShanah (New Year), that is, after the realization of the internal upheaval and the entrance of the completely different goals, thoughts, and forces for correction—the existence of a new system.
In other words, in ten days, meaning in ten Sefirot after Keter, they reach Malchut and completely attain the system where they exist. Therefore, on Yom Kippur they judge themselves, understanding what they need to do and deciding how to continue to exist. And the actual correction starts after the Day of Atonement.
The first Tablets of the Covenant are the solid Light of Hochma, the strongest Light, that eventually must fill all the desires and reach the state of the world of Infinity, endless fulfillment. They symbolize Tzimtzum Aleph (the First Restriction).
The second Tablets of the Covenant are built on the condition of Tzimtzum Bet (the Second Restriction) when we can completely, fearlessly, without making mistakes, correct ourselves because the Upper Light comes to us not with the same force as the first time, and we begin to feel what desires can be connected among themselves and how to correct ourselves properly.
In other words, the second Tablets symbolize the small state, during which we correct our nature through gradual actions. All the wandering in the desert speaks exactly about this path.
From KabTV’s “Secrets of the Eternal Book” 8/31/16