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ואף על פי כן אמרו רז״ל: לא המדרש עיקר אלא המעשהNevertheless, notwithstanding the superior level of unity with G‑dliness attained only by Torah, our Sages have said: 11 “The essential thing

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In the previous chapters the Alter Rebbe discussed the distinctive merit of mitzvot performed by speech and action, for by means of them the vitalizing soul is elevated to holiness. The mitzvot have this ability for they are performed with the power

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ואף שבשניהם אור אחד שוה בבחינת הסתר פניםTrue, in terms of the “concealment of Countenance” i.e., the degree to which the “Countenance,” the inner aspect of the divine life-force, is concealed, the light

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The Alter Rebbe now distinguishes between permitted and forbidden objects. The former receive their life-force directly through kelipat nogah; for the latter to receive the G‑dly life-force clothed in kelipat nogah, it must first descend still further, to be veiled in the three completely impure kelipot.

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ואף שבשתיהן, במצוה ובכוונתה, מלובש רצון אחד, פשוט בתכלית הפשיטות בלי שום שינוי וריבוי, חס ושלום, ומיוחד במהותו ועצמותו יתברך בתכלית היחודTrue, although both the actual mitzvah and its kavanah contain the same [Supernal] Will, which is perfectly simple,