Musar к Дварим 5:11

The statement of our sages זכור ושמור בדבור אחד, that "remember" and "observe" -the Sabbath- was said simultaneously (i.e. the difference in the version of the Ten Commandments recorded in Exodus 20,7, and the version recorded in the Deuteronomy 5,11), is linked to the Exodus from Egypt (as distinct from the Sabbath of creation). In Deuteronomy the reason for the legislation is יציאת מצרים, the Exodus, whereas in Parshat Yitro it is מעשה בראשית. Clearly then the Exodus is equivalent to the act of creating the universe, in other words a חידוש העולם. I have explained this at greater length in my commentary on מסכת שבת and on other occasions. Originally, G–d had considered to create a universe that was to be run along the lines of strict justice, מדת הדין. This is hinted at in the story of creation. Rabbeynu Bachyah in his commentary sees a hint of this in the first-forty two letters of the Torah, concluding with the letter ה in the word ובהו. The idea is spelled out more clearly in the Pardes Rimonim of Rabbi Moses Cordovero, in the chapter dealing with names and צירופים.

If a person borrows money or household utensils from a friend, he must remember exactly what he has borrowed and take care to return everything. One who has many business interests and is very busy should be very careful not to borrow money or things from people, since he is liable to forget everything and not remember. If someone has done him a good deed he should make a point of remembering it so that he can reciprocate. Concerning charity, one must remember the poor and constantly keep their distress in mind, and thus he will be able to help them. And if a man comes to give testimony in a court of law concerning what he has seen and what he knows, he must be very careful to remember and he must not diminish from or add to that which he saw. See how the Holy One, Blessed be He, has warned us concerning memory. As it is said, "Beware lest thou forget the Lord thy God, in not keeping His commandments and His ordinances" (Deut. 5:11). And it is very important to remember God in all of one's deeds. And thus did David say, "I have set the Lord always before me" (Ps. 16:8).