The statement "I am Hashem your God..." does not constitute an independent utterance. The number ten is reached, instead, by dividing "לֹא יִהְיֶה... מִצְוֺתָי" into two. This position disagrees regarding where to make the split:
"אנכי... על פני" and "לא תעשה"
The first utterance consists of both the statement "I am Hashem your God.." and "You shall have no other gods before me". The second utterance begins with "Do not make for yourselves an idol".
– R. Shimon b. Tzemach Duran asserts that the two statements are combined because they revolve around the same issue and are, in essence, simply flipsides of each other. One mandates belief in Hashem and the other prohibiting belief in any foreign gods.
"אָנֹכִי י״י אֱלֹהֶיךָ" – Command or proclamation? Despite the fact that the statement is not phrased in the imperative, these sources all read this as a command
"לֹא יִהְיֶה לְךָ " – What is included? By combining these words
לֹא תַעֲשֶׂה לְךָ – what is included?
Correspondence between Dibrot and Mitzvot – R. Shimon b. Tzemach Duran asserts that there is no direct correspondence between the number of mitzvot and the number of utterances. Thus, in one utterance there could be both a positive command to believe in God and a negative command not to believe if other gods. This is similar to the utterance regarding Shabbat, which also includes both a positive and negative command, despite it being but one utterance.
Depiction on tablets
"לא יהיה" and "לא תעשה"
The first utterance consists of only "You shall have no other gods before me", while the second statement begins "Do not make for yourselves an idol". 3
The first utterance includes both "You shall have no other gods" and “You shall not make for yourselves an idol", while the second utterance commands both "You shall not bow down" and "You shall not serve them".
The statement "I am Hashem your God" does not constitute an independent utterance. The number ten is reached instead by splitting "Do not covet" into two.