In the Chasidic Seforim it says that in a certain aspect, Hashem considers the preparation for a Mitzvah greater than the Mitzvah itself.

How can this be?

The Sfas Emes explains that the actual fulfillment of the Mitzvah albeit with good intentions may not always end up being  done correctly.  However the preparation for the Mitzvah is different. The enthusiasm and excitement for doing a Mitzvah is not something which can be gotten wrong. Preparing with effort and joy  is therefore very significant and can even be greater  than the Mitzvah itself.  ~ Think Hashem

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