Horav S.R. Hirsch, zl., makes note of the fact that when the Torah discusses the Luchos, tablets, it mentions the material, avanim, stone, of which they were composed. This teaches us that the words of the law are engraved in stone. They are unalterable and absolute as stone. This lesson is especially significant in contemporary times when there are those who would raise their quill against the Torah, attempting to “modify” its laws to suit their own purposes. In the past, this practice has been the exclusive domain of the non-practicing Jew. Today, however, this malady has spread even to those who count themselves among the observant.
Hashem does not alter the law in order to accomodate the lapses in man. Two alternatives are before us: defection from the Torah; or complete and total return to the Torah. We cannot reform the Torah to suit our needs. Hashem wrote the same text on the new Luchos that He had written on the original ones. Man changes; the Torah does not change.
The second Luchos were placed in the Aron together with the Shivrei Luchos, the broken pieces of the original Luchos. This serves to reinforce a dual memory. First, our iniquitous behavior broke the original Luchos. Every generation must remember to atone for that transgression. Second, atonement can be comprised only of a complete return to the old Torah.