Please read the text before the commentary.
The writings that Moses carried down the mountain were God’s work, God’s writing. The author was very clear about this.
The author was likewise quite clear that the golden calf was not the work of God. It was something, trash, the residue of fire. Aaron’s excuse was also not from God. He had, perhaps flippantly, told Moses that this was normal behavior for people like the Israelites.
The author also calls the creature from the fire a calf, that is, something less than a bull, something with no great power or respect.
God’s word, however, is written by God on stone by God and can survive being broken by Moses.
Consider, now, how we are on life’s journey as through a desert. How many golden calves we have made from ashes, how many excuses we proffer to explain our sins, and how many times we have listened to our own words rather than to God’s word? How often are we the people led out of slavery into the desert who have given up on God’s word?