Musar sur L’Exode 24:7

The third path is [that] when he hears reproof from the sages that are reprimanding [him], he listens, submits, repents and accepts in his heart all the words of reprimand - and not subtract one thing from their words. And behold that man went out from darkness to a great light at that instant. For at the time that he listened and paid attention and his heart understood and repented and accepted the words of the rebuker on the day he heard them, and took upon himself to do like everything that the holders of Torah instructed him - from that day onward - to be careful as the knowers of understanding of the times instructed him: His repentance is effective and he is changed into a different person. And from the time that he accepted this in his heart, he acquired merit and reward for his soul for all of the commandments and ethical acts. And happy is he for justifying his soul in a short time. And so did our Rabbis, may their memory be well, say (Mekhilta d'Rabbi Yishmael, 12:28), "And the Children of Israel went and did' - and did they do it right away? Did they not only do it on the fourteenth of the month? Rather since they accepted upon themselves to do it, [the verse] counts it for them as if they did it immediately." And he said in Avot of Rabbi Natan (Avot d'Rabbi Natan 22), "Anyone whose actions are greater than his wisdom - his wisdom will endure, as it is stated (Exodus 24:7), 'we shall do and we shall listen.'" The explanation of the thing is that when a man accepts upon himself with a faithful heart to keep and do according to the Torah that he was taught and about the law which those sitting upon judgement told him - from that day, he has the reward for all of the commandments that his ear heard and that he understood, [as well as] for all of the things which his ear has still not heard about. So he wore righteousness and acquired merit for all of what was revealed to him and for all that was hidden from his eyes. And after this, he should study from and regularly attend the doors of those that reprimanded him, and comprehend [the teachings] of all that teach him. And it comes out that the actions of this man are greater than his wisdom, since he did not know the thing, but behold its reward (for it) is with him. And it is like the matter that Israel said, "We shall do and we shall listen," at [Mount] Sinai - as they had the acceptance of the deed upon themselves, precede the listening. And in no other way it is possible for the actions of a man to be greater than what he knows.

The principle involved in that statement is bound up with the word בראשית, which some of our sages (including Rashi on Genesis 1,1) explained as the raison d'etre of the universe, בשביל התורה וישראל שנקראו ראשית, on account of the Torah and Israel which are called Reshit, G–d created the universe seeing that they are a "first," and the appellation "first" does not really belong to anyone but G–d Himself, who did not even have a "beginning, i.e. ראשית.” The meaning of the word Reshit is the "beginning of creation," that the very first thought concerning creation included thoughts of the final product of such a creation, i.e. אדם, Israel and the Torah which Israel was meant to accept. All of this is alluded to in G–d's words when He said: נעשה אדם. The word נעשה distinguished Israel at the time when they accepted Torah without insisting that they first wanted to know its contents (Exodus 24,7). G–d, the Torah, and אדם are entwined with one another. Kabbalists who are deeply immersed in these esoterics described it in these words: "Torah is the imprint (רושם) of Divinity, whereas אדם is the imprint of Torah. The true revelation of G–d's Divinity is through His holy names, and Torah itself is a string of G–d's holy names. It consists of 600,000 letters which represent the 600,000 souls of Israel. Torah also consists of 248 positive commandments and 365 negative commandments; they represent expressions of G–d's attribute of Mercy and G–d's attribute of Justice respectively. The 365 negative commandments correspond to 365 sinews or tendons in man. Seeing the latter are red, the Kabbalists see in this a symbolism for the attribute of Justice. The 248 positive commandments, however, represent the bones of man, something white, symbolic of the attribute of Mercy.

Hearing is also used in connection with acceptance and approval, which are at the basis of love; thus it is written (Ex. xxiv. 7), "We will do and we will hear." The performance of a thing is due to the love of a man therefore; thus it is said (Gen. xxvii. 4), "Make me savoury meat, such as I love."