It is sometimes alleged that there are three different versions of the Ten Commandments: two in Exodus (20 and 34) and one in Deuteronomy (5).

Regarding Exodus 34, it is argued that God said He would make a set of tablets containing the words that were on the first set, yet the commands that follow do not match the standard ethical Decalogue (the "Thou shalt not..." commands). The answer is that Exodus 34 contains a ritual Decalogue meant to be parallel to the ethical Decalogue. Exodus 34 as a whole is a narrative of the renewal of the covenant following the golden calf incident. The ritual Decalogue is an addition in light of that event. Notice that Moses is commanded to write these ritual words, whereas it is God who writes the new copy of the ethical set (Exodus 34:1, 28). The subject of "he wrote upon the tables" in verse 28 refers to God.

As for the differences between Exodus 20 and Deuteronomy 5, most variations are merely minor vocabulary differences (e.g., specifying "ox and ass" versus generic "cattle"). The primary objection centers on the differing reasons given for observing the Sabbath.

In Exodus 20:11, the Sabbath is rooted in the seventh day of creation. In Deuteronomy 5:15, the reason is given as:
> And remember that thou wast a servant in the land of Egypt, and that the LORD thy God brought thee out thence through a mighty hand and by a stretched out arm: therefore the LORD thy God commanded thee to keep the sabbath day.

This variation exists because Exodus 20 and Deuteronomy 5 are addressed to different groups with different experiences. The Exodus 20 audience had just been released from Egypt. They had experienced incredible miracles and needed no reminder that they did not get a day off while enslaved; for them, God's role as Creator was emphasized.

The Deuteronomy 5 audience, however, was the next generation. They had never known slavery in Egypt, having been born during the wilderness wanderings. As they prepared to cross the Jordan into the Promised Land, they needed to be reminded of the Sabbath in light of the slavery their parents endured. The original release marked their creation as a covenanted nation. Additionally, Exodus 20 uses the word zakar (remember) regarding the Sabbath day, while Deuteronomy 5 says to shamar (keep, protect, or guard) the Sabbath, but to zakar (remember) the slavery in Egypt.

Another minor difference is the order of coveting a "wife" versus a "house," and the addition of "field" in Deuteronomy 5. This reflects a natural progression: the Exodus group was nomadic, while the next generation was preparing to settle down into agriculture in the Promised Land. These variations reflect the changing historical and social contexts of the Israelites rather than textual contradictions.

It is sometimes argued that the law of Moses (or the book of the Law) cannot be compared with better preserved non-biblical texts because that Law was originally written on non-perishable materials like stone (e.g., Exodus 34:1).

However, once Exodus 34:1 was transferred to a text on perishable material like papyrus, it became comparable to other ancient documents in terms of medium. If it had stayed on stone, it would not be comparable, but its eventual commitment to papyrus places its transmission in the same category as other ancient literature.