Specifically you'll see that the rationale for observing the Sabbath is different. God's name in Deuteronomy 5 is not to be used in a vain oath as opposed to a false oath. There are differences in the meaning.

你会发现两者对守安息日习俗的论述是特别不同的,《申命记》第五章的描述是，不可以妄称上帝的名,而不是不可以以上帝的名义作假誓，它们表达的意思。

耶鲁公开课 - 旧约导论课程节选