וּשְׁמַרְתֶּם֙ אֶת־חֻקֹּתַ֔י וַעֲשִׂיתֶ֖ם אֹתָ֑ם אֲנִ֥י יְהוָ֖ה מְקַדִּשְׁכֶֽם׃
Y guardad mis estatutos, y ponedlos por obra: Yo SEÑOR que os santifico.
Torah Ohr
Now, it is written: “You shall guard My statutes and do them.” The word is written otam — “them” — but it may be read as atem — “you.” This teaches that the person is the one who “makes” the Torah. Similarly, in the blessing Ahavat Olam — “With an everlasting love You have loved us” — we ask: “to guard, to do, and to fulfill.” First comes “to do it,” and afterward “to fulfill it.” This is accomplished through the request: “Merciful Father, have mercy upon us, and place understanding in our hearts.” From the level of supernal mercy, rachamim elyonim, there is drawn down binah — understanding and contemplation — into the heart. Through this understanding in the heart, and by means of it, the Torah is “made” and brought into being.