כ"ב חשון – אגרת הקודש פרק כ"ט

The זוהר הקדוש—Holy Zohar—teaches in Parshas Pekudei (page 229b) that the good deeds a person does draw down a supernal radiance, forming a garment for the soul. The Zohar uses the expression: דאינון עובדין טבין דעביד בר נש משכי מנהורא דזיווא עילאה לבושא כו'—these are the good deeds that a person does, which draw from the supernal radiance a garment, and so forth. It continues: וחמי כו' בנועם ה'—and he beholds, and so forth, the sweetness of Hashem.

This means that through performing mitzvos, a person creates spiritual garments for the soul, which enable it to experience and perceive the delight and radiance of Hashem in Gan Eden. The mitzvos are not just actions in this world; they have a direct effect on the soul's ability to receive and enjoy the divine light in the World to Come.

Although the Zohar there is speaking specifically about גן עדן התחתון—the lower Gan Eden—where the garments for the soul are made from the actual physical performance of mitzvos, there is a distinction when it comes to גן עדן העליון—the higher Gan Eden.

In the higher Gan Eden, the garments are not formed from the physical act of the mitzvah alone, but rather from the רעותא וכוונה דלבא—the will and intention of the heart—in Torah study and prayer. As the Zohar continues (page 210), it explains that in Gan Eden HaElyon, the spiritual garments come from the kavana, the inner intent and love that a person invests in learning Torah and in davening.

So, while in Gan Eden HaTachton the mitzvos themselves create the garments, in Gan Eden HaElyon it is the kavana—the spiritual focus and connection—that forms the garments for the soul.

This kavana—the intention—is specifically the intent to engage in Torah study lishmah, for its own sake, out of love for Hashem. The mitzvah of Torah study itself is also counted among the practical mitzvos, because עקימת שפתיו הוי מעשה—the movement of one's lips is considered an action.

Just thinking words of Torah is not the same as speaking them; הרהור לאו כדבור דמי—thought is not like speech. A person does not fulfill his obligation by thought alone; he must actually articulate the words. The same applies to prayer: one cannot fulfill the mitzvah of davening by merely thinking the words; they must be spoken aloud, at least to the extent of moving the lips.

So, in both Torah and tefillah, there are two aspects: the physical act of speaking (which is considered a ma'aseh, an action), and the inner kavana, the intention and feeling behind the words. From the kavana, the soul receives garments for Gan Eden HaElyon, while from the act itself, it receives garments for Gan Eden HaTachton.

Furthermore, the superiority of kavana—intention—over speech and action is not simply because of the kavana itself, as if it were inherently greater. Rather, its advantage comes from the fact that through kavana, the הארת רצון העליון—the radiance of the supernal will—is drawn down in a more revealed way.

In other words, when a person performs a mitzvah with deep intention and heartfelt connection, the will of Hashem is expressed more openly and vividly in that act. In contrast, when a mitzvah is performed as a simple action or just spoken, the divine will is present but more concealed, less apparent to the person.

This is explained at length in Likkutei Amarim, Part I, chapter 38, where the Alter Rebbe discusses how kavana brings about a greater revelation of Hashem's will in the mitzvah, and this is what gives kavana its special quality over mere action or speech.