Rabbi ari mandel explains according to the achronim in gemara megilla which talks about the breaking of the luchos. Why did Moshe rabiunu break the luchos? According to some achronim since specific letters where hanging so obviously all that was on the stone luchos where spiritual if not it can not hang on its own this showed moshe rabiunu that the idea of the luchos where spiritual... and more importantly than having a stone would be for us each to know that spirituality is attainable for each one of us....