ציטירנדיקער פּירוש אויף ישעיהו 66:2

את השמים ואת הארץ "heaven and earth." Whenever the word את appears it adds something to the meaning of the plain text. At the most basic level, the two words here are meant to convey that two additional matters or raw materials were involved in the creation of heaven and earth.
According to the plain meaning of the text, we understand the two words as references to the two different raw-materials (elements) G'd employed when creating heaven and earth, seeing the two are obviously not made of the same material. This is the meaning of "the earth was tohu vavohu", i.e. that after the initial act of creation earth was still in a chaotic state. The specific meaning of the two words is that the material, was covered with a form, This is what is meant by Isaiah 66,2 The first three words in that verse refer to existing material, whereas the last words "My hands have fashioned," refer to G'd supplying this material with a distinctive form, צורה. According to this verse in Isaiah, G'd first created the raw material, ,ברא but subsequently His activities consisted only of refining such raw material by acts of יצירה respectively. ,בריאה creation of matter, consisted of merely creating the smallest physical particle, a ,נקודה “a point," something barely perceptible. This little particle formed the beginning of the entire solar system.

This is the statute of the Torah. Rashi’s explanation is that a statute connotes commandments for which one does not need to know the reason for doing them. In these cases the commandment depends on doing and not on study. The language of ‘statute’ is not appropriate in conjunction with Torah, though, because study is a part of the Torah. Here, however, Moshe was told that even concerning Torah there would be a statute — the statute of the Torah — and he should not question the Torah of the red heifer. Regarding the instructions about the vessels taken in the war on Midyan it also says, “the statute of the Torah,” because there was no need to provide a reason in that situation. Furthermore, in that case it was Elozor speaking, and he did not need to provide a reason, but here it was the Holy One speaking. When Rashi writes that this commandment is a decree, he does not mean a decree without any reason, as the view of the Rambam. Rashi only means that we should not say the commandments are due to Hashem’s mercy on His creatures, and this is because the entire Torah is the Attribute of Judgment. All the commandments are for the benefit of the people who keep them, and not, for example, for the benefit of the poor. Hashem commanded us to go in His ways, which are merciful, and that is because of His decrees on mankind and not out of His mercy on creation.

while revere My sanctuary also denotes the jubilee year, as it is written, “it will be sanctified by you” [25:12]. In my opinion, “observe my sabbaths” is mentioned on account of having mentioned “to prostrate yourselves upon it” [:1], along the lines of “every Sabbath, all flesh shall come to bow to the ground before me” [Isaiah 66:23]. In other words: You must come every Sabbath to prostrate yourselves before Me — not on some ornamental stone, but only in My sanctuary. Thus, Scripture mentions the choice day (which was chosen for the service of God, as I have explained [comment on Genesis 2:3]), as well as the choice place.

were broken (in my days) from the land for I would humble them. [נִכְאוּ is] an expression of (Isa. 66:2), “of crushed spirit (נכה רוח).”