This concept also applies very nicely to how Hashem dealt with the generation of the mabul, where it says (Bereishis 6, 5): "וירא ה' כי רבה רעת האדם בארץ"—Hashem saw that man’s wickedness on earth was great. In other words, their wickedness and sinfulness had transcended even the limits of this material world—“on earth”—i.e., it was not considered sinful only in the heavenly realms. Therefore, Hashem pronounced His judgment: "אמחה את האדם אשר בראתי מעל פני האדמה"—I will eliminate man whom I created from the face of the earth.
Then, the narrative proceeds to emphasize this fact: "וירא אלקים את הארץ והנה נשחתה... ויאמר אלקים לנח קץ כל בשר בא לפני כי מלאה הארץ חמס מפניהם והנני משחיתם את הארץ"—G-d saw the earth and behold it was corrupted . . . and G-d said to Noach, “The end of all flesh has come before Me.” Do not think that their behavior is only judged to be corrupt “before Me,” in the upper worlds. “For the earth is filled with robbery through them”—even below on earth their behavior is judged to be corrupt and sinful. Consequently: “Behold, I am about to destroy them from the earth.”
We can now illuminate the statement in the Midrash above: He held onto the luchos and did not believe that Yisrael had sinned. Without a doubt, Moshe Rabeinu believed what HKB”H had told him: “They have strayed quickly from the way that I have commanded them; they have made themselves a molten calf.” However, Moshe Rabeinu entertained the possibility that HKB”H meant that in the higher, spiritual realm, where Moshe was at that moment while receiving the Torah, only there was it viewed as if they had actually fashioned an eigel and bowed down to it.
