The Alter Rebbe begins by quoting the verse, וילבש צדקה כשריון וכובע ישועה בראשו—"He donned charity as a coat of mail, and a helmet of salvation on his head." This imagery sets the stage for the entire discussion: tzedakah is likened to a protective armor, a shield that surrounds and guards a person.

He notes that while the verse originally refers to Hashem, it is also understood metaphorically regarding the effect of tzedakah on a Jew. Just as armor protects a soldier, so too does tzedakah provide spiritual protection and blessing to the giver.

The Alter Rebbe brings the teaching of our Sages from the Gemara in Bava Basra: "Just as this coat of mail is made up of many small scales, each one joining to form a great shield, so too with tzedakah, every single coin adds up to a great sum." The key phrase here is כל קליפה וקליפה מצטרפת לשריון גדול—each scale joins to make a large shield, and כל פרוטה ופרוטה מצטרפת לחשבון גדול—every coin joins to a great account.

The Alter Rebbe emphasizes that every act of tzedakah, no matter how small, is significant. Each coin given is like a scale on the armor, and together they create a powerful protection. This is not just a poetic image; it is a real spiritual effect. The cumulative power of many small acts of tzedakah forms a great spiritual shield for the giver.

He will later highlight the word גדול—great—explaining that tzedakah draws down the greatness of Hashem, the infinite light of the Ein Sof, into the world. Thus, every coin is not just a contribution to a sum, but a step in drawing down divine greatness and protection.

The Alter Rebbe now explains the metaphor in detail: the coat of mail is constructed from overlapping scales that are placed over holes. These scales serve a crucial function—they protect the wearer by covering the holes so that arrows cannot penetrate.

He draws a parallel to tzedakah: just as the scales guard the vulnerable spots in the armor, so too does tzedakah act as a shield, providing protection in both a physical and spiritual sense. The holes represent the channels through which the light and blessing of a mitzvah can flow into the world, but they also present a potential vulnerability—without proper protection, the flow could be diverted or misused.

Thus, the act of tzedakah is not only about creating openings for blessing, but also about ensuring those blessings are guarded and reach their intended destination. The scales—each individual act of giving—combine to form a protective layer, safeguarding the flow of divine influence from being misappropriated by negative forces.

The Alter Rebbe now signals that he will explain this concept more deeply: וביאור הענין—"And the explanation of the matter." He is preparing to delve into the spiritual mechanics behind why tzedakah is so powerful and how it functions as a shield and conduit for divine blessing.

The Alter Rebbe states unequivocally that tzedakah is greater than all other mitzvos: כי גדולה צדקה מכל המצות—for charity is greater than all the commandments. This is not just a statement of praise, but a fundamental principle that will be explained in the coming lines.

He is about to show that while all mitzvos draw down divine light, tzedakah has a unique ability to bring that light into this physical world, not just into the spiritual realms. This sets tzedakah apart and elevates its significance above other mitzvos.

The Alter Rebbe explains that the garments for the soul—לבושים להנשמה—are created from the mitzvos a person performs. These garments are necessary for the soul to experience and delight in G‑dliness in Gan Eden.

He clarifies that these garments are drawn from the infinite light of the Ein Sof, specifically from the level known as סובב כל עלמין—the transcendent light that surrounds all worlds. This is in contrast to ממלא כל עלמין—the immanent light that fills all worlds. The mitzvos draw down this transcendent light, which then becomes a garment for the soul in the higher realms.

Thus, every mitzvah a person does is not just an isolated act; it creates a spiritual garment from the highest levels of G‑dliness, preparing the soul for its experience in the World to Come.

Here, the Alter Rebbe references what is explained elsewhere—כמבואר הפי': ממכ"ע וסובב כ"ע, בלק"א, ע"ש—as explained regarding ממלא כל עלמין and סובב כל עלמין in Likkutei Amarim (Tanya), see there.

He points out that the concepts of the immanent and transcendent divine light are elaborated in Tanya, and that the process by which mitzvos draw down the infinite light is discussed at length in that work. This serves as a cross-reference for those who wish to study the topic in greater depth.

The אתערותא דלתתא—the arousal from below—refers to the act of performing a mitzvah. This is what the Alter Rebbe calls the mitzvah of Hashem, the Supreme Will—מצות ה' and רצון העליון ב"ה. When a Jew does a mitzvah, he is fulfilling the will of the Blessed Above, and this act itself is what initiates the spiritual flow from above.

In other words, the mitzvah is not just a ritual or a good deed; it is the very means by which a person draws down the Divine Will into the world. The אתערותא דלתתא is the trigger that causes the hamshachah—the drawing down—of G‑dliness from the highest levels.

The Alter Rebbe now explains that the main effect of this drawing down—the hamshachah—from the אור אין סוף ב"ה (the Infinite Light of the Blessed Ein Sof) is that it becomes a garment and a surrounding light—an or makif—for the ten sefiros of the worlds of Atzilus, Beriah, Yetzirah, and Asiyah (אבי"ע).

He emphasizes that this light is not a direct, internal light, but rather a makif, an encompassing light. It surrounds and clothes the ten sefiros as they descend from level to level, from cause to effect, through the entire chain of creation. These levels are what are called ממלא כל עלמין—the "filling of all worlds."

So, the mitzvah draws down a transcendent Divine light, which then becomes a garment and a surrounding influence for the spiritual structure of the worlds, as they evolve and descend.

The Alter Rebbe clarifies the meaning of this process: The אור אין סוף ב"ה—the Infinite Light of the Blessed Ein Sof—actually clothes itself and shines within the entire chain of the ten sefiros of Atzilus, Beriah, Yetzirah, and Asiyah.

This means that the Infinite Light is not just hovering above or outside the worlds, but it is present and illuminating within every stage of the spiritual descent. The light is invested within the structure of the ten sefiros at every level, giving them their vitality and Divine energy.

The Alter Rebbe continues: It is the מאציל—the Emanator, meaning the Ein Sof—that brings the ten sefiros of Atzilus into being. These sefiros then descend into the lower worlds of Beriah, Yetzirah, and Asiyah.

However, this descent is not direct. It happens through a tremendous contraction—a צמצום עצום—as explained in Etz Chaim. This contraction is what allows the Infinite Light to be contained and expressed within the finite structure of the worlds.

So, the process is: The Ein Sof emanates the ten sefiros of Atzilus, and through a powerful tzimtzum, these sefiros are able to descend and manifest in the lower worlds.

This inner light, which comes down and is invested within the ten sefiros after the tzimtzum, is called אור פנימי—the "inner light."

The or pnimi is the Divine energy that is internalized within the structure of the sefiros, as opposed to the or makif, which surrounds them from above.

Now, the Alter Rebbe explains the unique effect of performing mitzvos: Through the fulfillment of the mitzvos, the or makif—the surrounding light mentioned earlier—is drawn down and shines within the ten sefiros of Atzilus, Beriah, Yetzirah, and Asiyah.

This means that the transcendent Divine light, which normally remains above and beyond the worlds, is brought into direct contact with the inner light of the sefiros. The two lights—or makif and or pnimi—become united and fused together.

This fusion is a tremendous spiritual accomplishment, as it brings together the transcendent and the immanent aspects of G‑dliness within the spiritual structure of the worlds.

This union is what is referred to as יחוד קוב"ה ושכינתיה—the "union of the Holy One, blessed be He, and His Shechinah," as explained elsewhere.

In Chassidus, this means the unification of the transcendent Divine (Kutsha Brich Hu, or makif) with the immanent Divine presence (Shechinah, or pnimi) within the worlds. The mitzvah creates this unique fusion, which is the ultimate purpose of creation and the spiritual effect of our Divine service.

The Alter Rebbe now explains what happens as a result of this union: From a mere ray of a ray—הארה דהארה—of the above-mentioned surrounding light, and only after a tremendous contraction, there is formed a garment for the levels of nefesh, ruach, and neshamah of a person in the lower and upper Gan Eden.

This garment enables the soul to enjoy and perceive some measure of comprehension and illumination from the Infinite Light of the Ein Sof. Without this garment, the soul would be unable to receive or delight in the Divine radiance in Gan Eden.

This is as explained elsewhere: The mitzvos create the spiritual garments that allow the soul to experience G‑dliness in the afterlife. The process involves a tremendous tzimtzum, so that only a tiny glimmer of the original light reaches the soul, but even that is enough to provide the soul with its spiritual delight and comprehension in Gan Eden.

The Alter Rebbe begins by quoting the statement of our sages: שכר מצוה בהאי עלמא ליכא—there is no reward for a mitzvah in this world. This is a foundational idea in Chazal, that the true reward for mitzvos is not experienced in the physical realm.

He explains that when a person does a mitzvah, the main benefit and the true impact are not felt here in Olam HaZeh, the physical world. Rather, the effect is spiritual, and it is only fully realized in the soul's experience in Gan Eden. The mitzvah creates a spiritual garment for the soul, which allows it to perceive and delight in G‑dliness after it leaves this world.

However, in this world, we do not see the true reward or the full benefit of the mitzvah. This is why the sages say that שכר מצוה בהאי עלמא ליכא—the reward is not present here, but rather in the world to come.

The Alter Rebbe explains why this is so. He says that in Olam HaZeh, our physical world, which is defined by materiality, limitation, and an extremely intense tzimtzum—contraction and concealment of G‑dliness—there is simply no way for any direct radiance from the Ohr Ein Sof, the Infinite Light of G‑d, to be revealed or to dress itself here.

Any light from the Ein Sof that does reach this world must come only through the medium of the י"ס—the Ten Sefiros, which are referred to in the Zohar as the גופא—the body. The Zohar describes the Sefiros as having different limbs, such as חסד דרועא ימינא—Chesed, the right arm, and so on.

This means that the only way for any G‑dly light to be manifest in our world is through a process of immense contraction and filtering, via the Sefiros, which serve as the "body" that channels the light in a way that can be received by the worlds below.

The Alter Rebbe continues by drawing an analogy. Just as there is no comparison between the physical body and the soul—meaning, the body is completely incomparable to the soul in terms of its essence and qualities—so too, there is absolutely no comparison between the י"ס דאצילות—the Ten Sefiros of Atzilus—and the Ein Sof, the Infinite One who emanates them.

In other words, even the highest spiritual vessels, the Sefiros of Atzilus, are infinitely distant from the essence of the Ein Sof. The Sefiros are only a means, a channel, through which the Infinite Light can be somewhat revealed, but they themselves are not the Infinite Light. The gap between them is absolute, just as the body cannot be compared to the soul.

To further emphasize this point, the Alter Rebbe notes that even חכמה עילאה—the highest level of Chochmah, which is the very beginning of the Sefiros—is considered, in relation to the Ein Sof, as if it were a physical act, a mere bodily deed. This is an expression of how utterly incomparable even the loftiest spiritual levels are to the Infinite One.

He references what is explained elsewhere in Tanya (Likkutei Amarim), that from the perspective of the Ein Sof, even the highest spiritual intellect is like physical action—meaning, it is so distant from the essence of G‑dliness that it is as if it is nothing more than a physical deed.

Because of this vast distance and the limitations of the physical world, the Alter Rebbe explains how the act of tzedakah and acts of kindness are unique. These are the mitzvos whose fruits a person enjoys in this world—אדם אוכל מפירותיהן בעוה"ז. That is, there is a tangible benefit in this world from these mitzvos.

He introduces a metaphor: there are holes in the upper garment that surrounds the "body"—that is, the spiritual garment that encompasses the Sefiros, which are themselves called the "body". These garments are the הכלים די"ס—the vessels of the Ten Sefiros. The holes in this garment allow a small measure of light to pass through, so that some of the spiritual benefit of the mitzvah can reach even into this physical world.

This is the unique quality of tzedakah and acts of kindness: they create these "openings" in the spiritual garment, allowing a flow of blessing and goodness to descend into our material reality.

Through these openings, the light and flow from the Sefiros can shine and be drawn down. Specifically, from חסד דרועא ימינא—the right arm of Chesed—comes the blessing of long life in this physical world. From the left arm, Gevurah, comes wealth and honor. Similarly, from Tiferes and the other Sefiros—Hod, Hadar, Chedvah (splendor, majesty, joy), and so on—various forms of blessing and goodness are drawn down into this world.

In other words, the act of tzedakah creates a channel through which the spiritual energies of the Sefiros are able to manifest as tangible blessings—such as life, wealth, honor, and joy—in the physical realm. Each Sefirah corresponds to a different type of blessing that is brought down through these "holes" in the spiritual garment.

However, the Alter Rebbe cautions that there is a potential danger in this process. If there are openings through which the light and flow descend, there is also a risk that the chitzonim—the external forces, or klippah—could draw nourishment from this light as it descends into the world.

Therefore, it is necessary to have a protective mechanism to ensure that the light and blessing which are drawn down through the act of tzedakah do not become accessible to the forces of impurity. The scales or coverings over the holes in the garment serve to shield and guard the flow, so that it is not diverted or misappropriated by the chitzonim as it travels downward into the physical world.

Similarly, the need for protection exists below, in the world of action. The flow of blessing that comes down through tzedakah must also be guarded so that it benefits the person properly and is not misused or lost to negative forces.

This protection ensures that the person is shielded and saved from all harm, both physically and spiritually. The light and blessing that descend as a result of tzedakah are thus safeguarded, so that they bring only positive outcomes and do not become a source of negativity or danger for the recipient.

The Alter Rebbe now explains how the protection works. After describing how the act of tzedakah creates a garment with holes—allowing a flow of divine light and blessing into this world—he notes that this flow needs to be protected. If the holes are left open, there is a risk that the chitzonim—the external forces, or klippah—might draw nourishment from this light, both in the higher worlds and down here below. There is also a concern that the blessings might be diverted, or misused, by the recipient in a negative way.

Therefore, the Alter Rebbe says, the אור המקיף—the encompassing light—returns and shines again, and in a manner of example, it סותם הנקב—seals up the hole. This means that the light comes back and covers over the opening, ensuring that the flow of blessing is directed only where it should go, and not to the wrong places. The act of tzedakah thus brings down a unique protection, a shield, that guards both the spiritual and physical well-being of the person, preventing any negative forces from taking hold of the blessing.

The reason this protection is so effective is because it comes from the level of א"ס—the Infinite, the Ein Sof—and from סובב כל עלמין—the level that surrounds all worlds, as explained earlier. Since the light is drawn from such a transcendent source, the external forces have no access to it, and it remains completely protected. This is the special quality of the shield created by tzedakah: it not only allows blessing to flow into this world, but also ensures that it is guarded and preserved, both above and below.

The Alter Rebbe now brings a teaching from our Sages to further illustrate this idea. He quotes the statement of Chazal: מצטרפת לחשבון גדול—it joins to a great sum. The wording here is precise: it doesn't just say 'a large amount,' but specifically 'a great sum.' This is significant, because the word גדול—great—hints to the greatness of Hashem Himself, as in the verse, Gadol Hashem u'mehulal me'od—'Great is Hashem and exceedingly praised,' without end, limit, or boundary, G‑d forbid.

Each individual act of tzedakah, every coin given, joins together to create not just a large total, but a great one—a sum that draws down the level of Gadol, the infinite greatness of Hashem, into the world. This is the unique power of tzedakah: it connects us to the infinite, to the Ein Sof, and brings that unlimited light and blessing into our lives. The phrase חשבון גדול is thus not just a description of quantity, but a reference to the quality and source of the blessing that tzedakah brings down.

In summary, the Alter Rebbe is teaching that through tzedakah, we are able to access and draw down the infinite greatness of Hashem, and that every act, no matter how small, contributes to this חשבון גדול—this great, boundless sum of divine blessing and protection.