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".
Relationship between "אָנֹכִי" and "לֹא יִהְיֶה" – 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. ""אָנֹכִי" mandates belief in Hashem and "לֹא יִהְיֶה" prohibits belief in any foreign gods. Together, they direct one not only to believe in God, but to believe in Hashem exclusively"
"אָנֹכִי י״י אֱלֹהֶיךָ" – Command or proclamation?
Command – Despite the fact that the statement is not phrased in the imperative, these sources all read it as constituting the command to accept Hashem as God. By combining "אָנֹכִי" with the explicit command "לֹא יִהְיֶה", the two are equated, suggesting that both are imperative in nature.
Proclamation – This position could have alternatively suggested that the statement is indeed a prologue, but one which is limited to the command of "do not have any Gods before me". Before prohibiting belief in false Gods, Hashem explains why: because I am the only true God.
Can belief be commanded
"לֹא יִהְיֶה לְךָ " vs. "לֹא תַעֲשֶׂה לְךָ" – According to this approach, there is a fundamental divide between the prohibitions of these two statements, justifying their constituting two utterances.
R. Shimon b. Tzemach Duran asserts that "לֹא יִהְיֶה" is a commandment of the heart or mind, while "לֹא תַעֲשֶׂה" is action-oriented. The former prohibits belief in idolatry, while the latter prohibits the making of idols.
Alternatively, as R. Shemuel b. Chofni Gaon suggests, the first utterance speaks of belief in false gods, while the second prohibits making images even of Hashem Himself.
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 in 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 – Philo and Josephus assert that there were five utterances written on each tablet. The first tablet focuses on Hashem, our father and Creator, and end with one's parents who "imitate his nature". The other five focus on interpersonal relations.
"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
"אָנֹכִי י״י אֱלֹהֶיךָ" – Command or proclamation? This approach reads the utterance as being a prologue to the entire Decalogue. The verse is not worded in command form and contains no demands of the nation. Before he commands the people, Hashem introduces Himself, explaining why people should observe His commandments.4
"לֹא יִהְיֶה לְךָ " vs. "לֹא תַעֲשֶׂה לְךָ"
"לא יהיה" and "לא תשתחוה"
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.
