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In the previous chapter, the Alter Rebbe explained that the statement of the Sages that “G‑d desired an abode in the lower realms” refers to our physical world. This is the lowest of worlds in terms of the degree of revelation of the divine creative power

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Thus far, the Alter Rebbe has discussed the effect of a mitzvah on the objects used in its performance (e.g., the etrog, the parchment used for tefillin, etc.). He now discusses its effect on the power of a Jew’s animal soul that is applied to the mitzvah. This

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This, in summary, is the subject of the following discussion. זאת ועוד אחרתAn additional [virtue] in mitzvot involving action (aside from their function in elevating

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But surely there are more than 600,000 souls; besides, it is quite impossible for one person to use a six-hundred-thousandth of the entire world.אלא שששים רבוא נשמות פרטיות אלו הן שרשים, וכל שרש מתחלק לששים רבוא ניצוצות, שכל ניצוץ הוא נשמה אחת

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ובזה יובן מה שהפליגו רז״ל במאד מאד במעלת הצדקה, ואמרו ששקולה כנגד כל המצותIn light of the above, where it was explained that the advantage of the “active” mitzvot lies in their elevating effect on the body