SEV Biblia, Chapter 32:15
Âĥ Y volvió Moisés, y descendió del monte trayendo en su mano las dos tablas del testimonio, las tablas escritas por ambos lados; de una parte y de otra estaban escritas.
Clarke's Bible Commentary - Exodus 32:15
Verse 15. The tables were written on both their sides] If we take this literally, it was certainly a very unusual thing; for in ancient times the two sides of the same substance were never written over. However, some rabbins suppose that by the writing on both sides is meant the letters were cut through the tables, so that they might be read on both sides, though on one side they would appear reversed. Supposing this to be correct, if the letters were the same with those called Hebrew now in common use, the s samech, which occurs twice, and the final µ mem which occurs twenty-three times in the ten commandments, both of these being close letters, could not be cut through on both sides without falling out, unless, as some of the Jews have imagined, they were held in by miracle; but if this ancient character were the same with the Samaritan, this through cutting might have been quite practicable, as there is not one close letter in the whole Samaritan alphabet. On this transaction there are the three following opinions: 1. We may conceive the tables of stone to have been thin slabs or a kind of slate, and the writing on the back side to have been a continuation of that on the front, the first not being sufficient to contain the whole. 2. Or the writing on the back side was probably the precepts that accompanied the ten commandments; the latter were written by the Lord, the former by Moses; see the note on "chap. xxxiv. 1". See the note on "chap. xxxiv. 27". 3. Or the same words were written on both sides, so that when held up, two parties might read at the same time.
Matthew Henry Commentary
Verses 15-20 - What a change it is, to come down from the mount of communion with God to converse with a wicked world. In God we see nothing but what is pur and pleasing; in the world nothing but what is sinful and provoking That it might appear an idol is nothing in the world, Moses ground the calf to dust. Mixing this powder with their drink, signified that the backslider in heart should be filled with his own ways.
Original Hebrew
ויפן 6437 וירד 3381 משׁה 4872 מן 4480 ההר 2022 ושׁני 8147 לחת 3871 העדת 5715 בידו 3027 לחת 3871 כתבים 3789 משׁני 8147 עבריהם 5676 מזה 2088 ומזה 2088 הם 1992 כתבים׃ 3789