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A. In the teachings of the holy Rebbe, of blessed memory (כ"ק אדמו"ר זי"ע), there is a particular emphasis on the relationship and connection that exists between a Jew and the Essence and Being of G-d (עצמותו ומהותו ית'). The Rebbe’s Torah decisively establishes that the soul of a Jew’s service is the fact that he possesses an absolutely eternal bond with the Essence and Being of G-d, that his service in fulfilling the Torah and mitzvot affects the Essence and Being of G-d.¹
Furthermore, the souls of Israel, the Torah, and the mitzvot themselves are the very purpose of creation,² and through them is fulfilled G-d’s desire for a dwelling place for Himself in the lower realms. Therefore, they are eternal.³ (Chapter 9).
B. The statements "If you are righteous, what do you give Him?" and "What does He care whether one slaughters from the neck or from the back of the neck?" do not contradict the idea that mitzvot affect the Essence [of G-d] (העצמות). On the contrary, these very statements highlight even more the novelty and immense value of the mitzvot:
Since before Him, blessed be He, darkness is like light, and yet, despite this, G-d chose—out of His completely free choice—the mitzvot,⁵ and such a choice applies specifically to His very Essence. It follows that, from the perspective of His Essence, the mitzvot matter most.⁶ (Chapters 10, 13).
C. Regarding the G-dliness that has contracted and clothed itself in the form of the Ten Sefirot (which is actual G-dliness), the advantage of the mitzvot is that they affect the higher worlds and draw down G-dliness that relates to the worlds. However, since there is some form and definition in the G-dliness that is enclosed within the worlds, this is reflected in the fact that the value of the mitzvot is also subject to some form and definition. (Chapters 4, 8).
D. Considering that we were commanded in the mitzvot by the Essence and Being of G-d (עצמותו ומהותו ית'), who is beyond all form and definition—beyond both affirmation and negation—and that, before Him, the service of Israel matters, it follows that the value of the mitzvot is truly infinite.⁷ (Chapter 10).
E. When our Sages, of blessed memory, stated that through teshuvah (repentance), deliberate sins (zdonot) become merits (zechuyot), this does not mean that the negative form of the sinful act itself is transformed into a mitzvah, G-d forbid. For the negation of evil is rooted in the Essence of G-d (עצמותו ית'), where there is no place for any form whatsoever. Thus, the negation of the form of evil is not due to its form but because this is what G-d chose in His completely free choice.⁸
The meaning of "deliberate sins becoming merits" is that the sparks of holiness contained within the sinful act are transformed into holiness (zechuyot) through teshuvah. However, the sinful act itself (its form) does not become a mitzvah, G-d forbid.⁹ (Chapter 10).
F. Since the mitzvot were commanded as a result of G-d’s completely free choice, which is not subject to any reason—because He, blessed be He, is beyond all form and definition—it follows that there can be no change in His choice. Therefore, the mitzvot will never be nullified, not even in the future.
As for the statement of our Sages, "Mitzvot will be nullified in the future," its meaning is that there will no longer be a need for command, since the mitzvot will be fulfilled automatically.¹⁰ (Chapter 11).
G. Although the mitzvot affect the Essence [of G-d] (העצמות), this does not impose any limitation or necessity, G-d forbid, upon His Essence. For one essence does not conceal another essence¹¹ (Chapters 11, 15).
H. When one comes to the realization that he has, G-d forbid, transgressed the will and mitzvot of the Essence [of G-d] (מצוות העצמות), then the regret and repentance are of an entirely incomparable magnitude. Similarly, when one fulfills a mitzvah with the awareness that it is truly a mitzvah of the Essence, then the respect and reverence (derech eretz) for the mitzvah are entirely different.¹²
