To explain the concept: With regard to the teshuvah that Israel will ultimately perform at the end of her exile, it is written:1 “None who are estranged will remain [permanently] banished from Him.” The pronoun “Him” refers to G‑d’s very Essence. That explains why “none… will remain [permanently] banished.” For the [G‑dly] sparks that are enclothed in the souls of every member of the Jewish people are bonded to the very Essence of G‑d and ultimately, “they will be drawn into the body of the King.”2

But how is it possible for a soul, a limited created being, to be “drawn into the body of the King,” G‑d’s very Essence, the Creator Who is utterly infinite?3

[Moreover,] in truth, infinity is not an appropriate description for Him.4 For just as it is inappropriate to say that He is in the category of limitation, Heaven forbid,5 so too, it is inappropriate to say that He is infinite [in a simple sense].6 Instead, G‑d’s Essence transcends both limitation and infinity. He cannot be defined in positive terms, nor is it possible to define Him in a negative way.7 As such, it seems inconceivable for a soul — particularly when enclothed in a body — to bond with G‑d’s very Essence.

The difficulty can be resolved as follows: The bond is achieved through the Torah and its mitzvos. For the Torah is G‑d’s wisdom and will8 and the mitzvos are “the limbs of the King.”9 Even as the Torah and mitzvos descend and enclothe themselves in material matters, they remain [G‑d’s] Torah [and His mitzvos]. [And it is through the observance of the Torah on the physical plane that one bonds with the Torah’s essence. As such,]10 when the angels asked that the Torah be given to them on high, [Moshe countered their request by asking]: “Did you descend to Egypt?... Do you have a yetzer hara?...11 Similarly, the mitzvos are enclothed in material entities: tzitzis use actual wool and tefillin use actual parchment. Moreover, even those mitzvos that are fulfilled with one’s mind and heart12 must be fulfilled to the extent that they are actually felt in one’s physical brain and heart.

These two extremes in the Torah and its mitzvos — that they are G‑d’s wisdom and will13 and yet are enclothed in material entities — connect and bond the G‑dly soul as it is enclothed in the body with G‑d’s Essence.14 For this reason, the mitzvos are called garments,15 for they serve as garments for the soul, enabling it to bond with G‑d’s Essence “to behold the pleasantness of G‑d”16 and “be drawn into the body of the King.”

Summary

The maamar states that through teshuvah, a bond is established between the soul and G‑d’s Essence. It then questions that statement, asking how it is possible for a soul, a limited, created entity, to bond with G‑d’s Essence, which is utterly infinite.

In resolution, it explains that the Torah and its mitzvos are mediums which bond a soul to G‑d’s Essence. For even as the Torah and its mitzvos descend into our material world, they remain one with G‑d’s Essence.