In the Ten Commandments in the Torah portion of Yitro, it is stated: “Remember the Sabbath day to make it holy,” while in this Torah portion the verse states: “Observe the Sabbath day to make it holy.” According to the Sages, God stated both expressions simultaneously.

“Remember” (Exodus 20:8) and “observe” (Deuteronomy 5:12); both were stated simultaneously, something that is impossible for the mouth to speak and impossible for the ear to hear. Likewise, the verse states: “God spoke all these matters” (Exodus 20:1), and it states: “God has spoken once; I have heard it twice” (Psalms 62:12). (Mekhilta deRabbi Yishmael 20:8)