Ibn Ezra on Ki Sisa 33:10

English: AND WHEN ALL THE PEOPLE SAW. This took place after what is reported in the section beginning with the words, See, Thou sayest unto me (v. 12), for what is recorded in the latter chapter occurred during the forty days that Moshe fell before the Lord concerning the incident of the calf. After this, Moshe descended and hewed out the stones. God then passed by Moshe, and this led to the fulfillment of God’s word, and thou shalt see My back (v. 23). 36 It was only after this that God spoke to Moshe face to face (see I.E. on verse 21). Hence what is recorded here had to have happened later on.