Chapter 36 of Tanya focuses on the word "la'asoso", to do it. Torah is a mental act, vs. a bodily act. Torah also draws down G-dliness to the soul, to the garment of thought and speech. When one commits a Mitzvah, however, your body and animal soul are involved as well. The G-dly souls directly affect the animal soul at the moment a divine commandment is fulfilled.
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