Moses appeared on Mt. Sinai with - not two - but THREE stone tablets. Unfortunatley, as accurately depicted in Mel Brooks' "History of the World, Part I", as Moses descended the mountain, he dropped one of the tablets, and watched in shock as the tablet broke into pieces.
Recently archeologists have uncovered numerous pieces of this third tablet. Erosion has not been kind to the stone and biblical scholars are trying to decipher God's thoughts as they relate to four of the five newfound commandments. Amazingly, the part of the stone that contained the 14th commandment has been found completely intact.
"Thou shalt first spread the beans and sour cream onto the tortilla, sprinkle the cheese, THEN apply the meat".
Scholars and archeologists are in complete agreement that applying the beans and cheese first will keep the spoons free of cross-contamination, and placing the hot meat on top of the cheese will allow for significant meltage. This, they theorize, will reduce the amount of meet and cheese that would otherwise fall out of the burrito or soft taco.