[In resolution,] it can be explained that our Sages' statement "Does it make a difference to the Holy One, blessed be He?..." refers to man's Divine service itself (i.e., the particular activities that constitute his Divine service). In contrast, the outcome of man's Divine service, "the refinement of the created beings," is significant to the Essence of the Ein Sof.1

The term "created beings" refers to lowly entities, [beings whose only redeeming virtue is that they were created by G‑d].2 Their refinement and purification [is significant to the Essence of the Ein Sof]. 3 This is the intent of the verse: "And you shall serve G‑d your L‑rd… and I shall remove sickness from your midst." "I" refers to the Essence of the Ein Sof.

On this basis, a distinction can be made between this phrase, "I shall remove sickness from your midst," and a preceding verse,4 "All of the sickness with which I afflicted Egypt, I will not place upon you." The verse: "All of the sickness… I will not place…" refers to the possibility of sickness; G‑d's blessing is that the sickness will not come about.

The verse "I shall remove sickness from your midst," by contrast, speaks of a new development of a greater nature: Sickness (not only the possibility of sickness) exists and G‑d will remove it. Now, to remove sickness that already exists, a higher power is required. Hence, the verse uses the first person, "I will remove," referring to the Essence of the Ein Sof.

Summary

[In resolution,] it can be explained that our Sages' statement "Does it make a difference to the Holy One, blessed be He?..." refers to man's Divine service itself (i.e., the particular activities that constitute his Divine service). In contrast, the outcome of man's Divine service, "the refinement of the created beings," is significant to the Essence of the Ein Sof. When, through man's Divine service, that refinement is carried out, blessings that could only be brought about by G‑d's Essence become manifest.