Why does the Torah insert the prefix 'Hey' in front of "Luchos ha'Avanim"?
Oznayim la'Torah: Because it refers to the Luchos that Hashem created at the time of the creation - Erev Shabbos at dusk - - so that, when Moshe broke the Luchos, Yisrael should realize the value of what they had lost.
What is "ke'Chol ha'Devarim" referring to?
Megilah, 19b: Hashem showed Moshe all the Dikdukei Torah (the Ribuyim and Miyutim) 1 and the Dikdukei Sofrim 2 , as well as what the Sofrim (Chachamim) were destined to add - Megilas Esther (and all the Mitzvos de'Rabbanan). 3
Ba'al ha'Turim, citing the Yerushalmi im Megilah, 4:1: The Gematriya of "va'Aleihem "ke'Chol ha'Devarim" is equivalent to 'Zehu Talmud' (Torah she'be'Al-Peh).


