God wrote the Ten Commandments on two "tablets of stone" (Ex. 24:12), which were kept in the Ark of the Covenant below the mercy seat in the Holy of Holies. The Holy of Holies was a type of God's throne room in heaven.

In addition, God engraved Judah's sin  on the "tablets of their heart," which equates the Ten Commandments to the human heart (Jer. 17:1). God adds, “…I will put My Torah in their inward parts, and I will write it on their hearts…” (Jer. 31:33; cf. Prov. 3:3; 7:3, Jer. 17:1; 31:33, Heb. 8:10; 10:16). So, just as God wrote the Ten Commandments on two tablets of stone, He also designed the human heart to have two sections. These sections are divided by a wall of muscle, called the septum, which separates the right side of the heart from the left side of the heart.  Thus, the Torah, in the form of the Ten Commandments represents Yeshua's heart. He is the Living Torah.

In addition, the Scriptures tell us that Yeshua is the rock (Deut. 32:4; Ps. 118:22; Is.8:13-15; 28:16; Dan. 2:34-45; Matt. 16:18; 1 Pet. 2:4-8), and there is a good amount of evidence that tells us that the split rock at Mt Sinai, which contains two boulders, is a type of the Ten Commandments, which were written on two tablets of stone, and the human heart, which contains two sections, and God's corresponding spiritual Law in heaven.

Most Bible Believers know that Moses struck a rock at Mt. Sinai, but many do not know that he actually struck two rocks in two separate locations. The first instance was at Meribah, in the Desert of Sin (Ex. 17:7), near the beginning of Israel's wandering in the wilderness, while the second occurred at Kadesh, "Horeb" (i.e., Mt. Sinai) (Num. 20:13), near the beginning of Israel's entrance into the Promised Land forty years later. This two-rock, forty-year example is, no doubt, one of the reasons why Paul tells us that the Israelites, "all ate the same spiritual food, and all drank the same spiritual drink. For they drank of a spiritual Rock that FOLLOWED them, and the rock was Messiah" (1 Cor. 10:3-4).

Just before the Israelites left Mt. Sinai to go to the Promised Land, God told Moses, “...I will make all My goodness pass before you, and will proclaim the name of יהוה before you. I will be gracious to whom I will be gracious, and will show mercy on whom I will show mercy.” He said, “You cannot see My face, for man may not see Me and live. יהוה also said, “Behold, there is a place by Me, and you shall stand on the rock. It will happen, while My glory passes by, that I will put you in a cleft of the rock, and will cover you with My hand until I have passed by. Then I will take away My hand, and you will see My back, but My face shall not be seen.”” (Ex. 33:19-23).

God's statement, "I will be gracious to whom I will be gracious, and will show mercy on whom I will show mercy” is a reference to God's mercy seat, His throne, in heaven. God's statement, “Behold, there is a place by Me, and you shall stand on the rock. It will happen, while My glory passes by, that I will put you in a cleft of the rock, and will cover you with My hand until I have passed by. Then I will take away My hand, and you will see My back, but My face shall not be seen.”" is a reference to God reconciling with Moses for striking the rock in anger. The statement, "I will put you in a cleft of the rock", describes God taking Moses into His heart.

Finally, just as Moses struck the rock in anger, causing a stream of life-saving water for the Israelites, a Roman soldier speared Yeshua through the heart, causing a flow of  life-saving, spiritual water (and blood) (Matt. 27:49). Thus, anyone who repents and keeps God's commandments are forgiven of their sins and God will take them into His heart, just as He did with Moses. John 3:16 states, "For God so loved the world, that He gave His only begotten Son, that whoever believes in Him should not perish, but have eternal life." Amen! Amen!

Another possibility is that the rock, which I suspect is actually stone, may symbolize the heart of the Israelites, who are described as having hearts of stone. This may be why Moses struck the rock twice, because it symbolized the Israelites, who he was frustrated with. This would make sense if there were no red clay, since life is in the blood, and, in contrast, eternal life is in Yeshua's blood.

Moshe was banned from entering the Land because he disobeyed Yah in striking the Rock a second time. He was ordered to speak to the Rock and he did not.