Why did Moses break the tablets?

(14) And the LORD renounced the punishment He had planned to bring upon His people. (15) Thereupon Moses turned and went down from the mountain bearing the two tablets of the Pact, tablets inscribed on both their surfaces: they were inscribed on the one side and on the other. (16) The tablets were God’s work, and the writing was God’s writing, incised upon the tablets. (19) As soon as Moses came near the camp and saw the calf and the dancing, he became enraged; and he hurled the tablets from his hands and shattered them at the foot of the mountain.

And, lastly, Rabbi Eliezer said: What is the meaning of that which is written: “And the tablets were the work of God, and the writing was the writing of God, engraved upon the tablets” (Exodus 32:16)? This teaches that had the first tablets, the subject of this verse, not been broken, the Torah would never have been forgotten from the Jewish people, as the Torah would have been engraved upon their hearts. Rav Aḥa bar Ya’akov said: Had the tablets not been broken, no nation or tongue would ever have ruled over them, as it is stated: “Engraved”; do not read it engraved [ḥarut] but rather freedom [ḥeirut].

And he broke the tablets following the sin of the Golden Calf. What source did he interpret that led him to do so? Moses said: With regard to the Paschal lamb, which is only one of six hundred and thirteen mitzvot, the Torah stated: “And the Lord said unto Moses and Aaron: This is the ordinance of the Paschal offering; no alien shall eat of it” (Exodus 12:43), referring not only to gentiles, but to apostate Jews as well. Regarding the tablets, which represented the entire Torah, and Israel at that moment were apostates, as they were worshipping the calf, all the more so are they not worthy of receiving the Torah. And from where do we derive that the Holy One, Blessed be He, agreed with his reasoning? As it is stated: “The first tablets which you broke [asher shibarta]” (Exodus 34:1), and Reish Lakish said: The word asher is an allusion to the phrase: May your strength be true [yishar koḥakha] due to the fact that you broke the tablets.