The Daily Ma’amar by our Rebbe Rav Eliezer Berland shlit”a, written on Sunday morning, courtesy of the “Hashem Hu HaElokim” leaflet:
The First Tablets were from the two Crowns of Arich Anpin [The “Long Face,” the Divine Aspect of Keter/Crown], which receive from Netzach d’Netzach of Atik [the Ancient of Days] and from Hod d’Hod of Atik, by way of Aba [“Father” — Chochma/Wisdom] and Ema [“Mother” — Binah/Understanding] to Zeir Anpin [the “Short Face”].
And the right Tablet — male, and the left Tablet of “Do not murder” etc. — female.
The Kohen Gadol, that between his shoulders were the two onyx (shoham) stones, and there it is written all the names of the Children of Israel. That this is the secret of what is said about Binyamin, “between his shoulders He dwells” (Devarim 33:12), that Binyamin is the only tribe that merited to the blessings between the shoulders, between the two shoulders of Arich, that from there are the two First Tablets which were given with sounds and lightning, and the conclusion was “Now remove your crowns from yourself” (Shemot 33:5), that he needed to remove the lights of the shoulders of “between his shoulders He dwells.” And then the Second Tablets were given, and there it is said (Devarim 5), “As Hashem your God has commanded you” — in Marah, because already in Marah they were commanded about the Red Cow, keeping Shabbat, honoring one’s father and mother, and dinim.
And about honoring one’s father and mother, it is said, “So that your days may be lengthened, and so that it will be good for you” (ibid verse 16), the rectification of the Tet’s (ט) of the First Tablets, which did not have the letter Tet [Baba Kama 55a], and therefore in the Second Tablets there was the letter Tet two times.