The above question can be explained by prefacing with another concept:
(According to its simple meaning), the verse “And the Jews accepted what they had already begun” refersוְהִנֵּה הַכָּתוּב "וְקִבֵּל הַיְּהוּדִים אֵת אֲשֶׁר הֵחֵלּוּ לַעֲשׂוֹת" מְדַבֵּר (בְּפַשְׁטוּת)
to the time after the Purim miracle1 and not to the time of Haman’s decree as explained above. As explained in sec. 4 above, in the maamar VeKibeil HaYehudim (and in other sources in Chassidus), it is stated that the acceptance of the Torah came through the Jews’ self-sacrifice at the time of Haman’s decree.בְּהַזְּמַן שֶׁלְּאַחֲרֵי הַנֵּס דְּפוּרִים.
It is possible, however, to apply the interpretation of the maamar that “the Jews accepted what they had already begun”וְיֵשׁ לוֹמַר, דְּמַה שֶּׁכָּתוּב בְּהַמַּאֲמָר דְּפֵרוּשׁ "וְקִבֵּל הַיְּהוּדִים אֵת אֲשֶׁר הֵחֵלּוּ לַעֲשׂוֹת"
means that the Jews’ acceptance of what began at the Giving of the Torah took place in the time of Achashverosh,הוּא שֶׁבִּימֵי אֲחַשְׁוֵרוֹשׁ קִבְּלוּ מַה שֶּׁהֵחֵלּוּ בְּמַתַּן תּוֹרָה,
even according to the simple meaning of the verse –הוּא גַּם לְפִי פַּשְׁטוּת הַכָּתוּב
that their acceptance of the Torah came after the miracle.שֶׁ"וְקִבֵּל" גוֹ' הָיָה לְאַחֲרֵי הַנֵּס.
In the Megillah, this verse describes the Jews’ conduct after the Purim miracle, when Mordechai and Esther instructed them to celebrate Purim and observe its mitzvos.
According to this interpretation, there are two dimensions of the acceptance of what began at the Giving of the Torah by the Jews at the time of Achashverosh:וְעַל פִּי זֶה, בָּזֶה שֶׁבִּימֵי אֲחַשְׁוֵרוֹשׁ קִבְּלוּ מַה שֶּׁהֵחֵלּוּ בְּמַתַּן תּוֹרָה, שְׁנֵי עִנְיָנִים.
a) the acceptance of the Torah and its mitzvos at the time of Haman’s decree as expressed by their self-sacrifice (as stated explicitly in the maamar VeKibeil HaYehudim); andהַקַּבָּלָה שֶׁהָיְתָה בִּזְמַן הַגְּזֵרָה עַל יְדֵי הַמְּסִירוּת נֶפֶשׁ שֶׁלָּהֶם (כַּמְּפֹרָשׁ בְּהַמַּאֲמָר),
b) the acceptance which came after the miracle of Purim,וְהַקַּבָּלָה שֶׁהָיְתָה לְאַחֲרֵי הַנֵּס דְּפוּרִים,
for this was on a higher plane than the acceptance during the time of the decree (as will be explained in the following section).שֶׁהִיא נַעֲלֵית יוֹתֵר גַּם מֵהַקַּבָּלָה בִּזְמַן הַגְּזֵרָה (כְּדִלְקַמָּן).
There is a general principle in the service of G‑d:2 “Always advance higher in holy matters.” The fact that the second dimension – the acceptance of the Torah that followed the Purim miracle – took place after its acceptance in the face of Haman’s decrees indicates that it was on a higher level.
A similar explanation can be offered for the phrase “crushed for the luminary,”וְיֵשׁ לוֹמַר, שֶׁעַל דֶּרֶךְ זֶה הוּא בְּנוֹגֵעַ "כָּתִית לַמָּאוֹר",
pointing to two different patterns that reflect how being “crushed” in the era of exile leads a Jew to reach “the luminary”:דִּשְׁנֵי עִנְיָנִים בָּזֶה.
As explained in the Rebbe Rayatz’s maamar, when the Jews are “crushed” because of the oppression of other nations who pass decrees against the observance of the Torah and its mitzvos כְּשֶׁיִּשְׂרָאֵל נִמְצָאִים בְּמַצָּב שֶׁל כָּתִית מִצַּד זֶה שֶׁיֶּשְׁנָם גְּזֵרוֹת עַל קִיּוּם הַתּוֹרָה וּמִצְוֹת
(as was the case at the time the maamar VeKibeil HaYehudim was delivered),(כְּמוֹ שֶׁהָיָה בִּזְמַן אֲמִירַת הַמַּאֲמָר),
As mentioned initially, the Rebbe Rayatz delivered that maamar at the time when the Stalinist regime tried to stamp out Jewish practice.
through their mesirus nefesh, they reached “the luminary,” the essence of their souls was expressed.וְעַל יְדֵי זֶה מַגִּיעִים לְהַמָּאוֹר עַל יְדֵי הַמְּסִירוּת נֶפֶשׁ שֶׁלָּהֶם.
There is, however, another dimension of the phrase “crushed for the luminary”:וְעוֹד עִנְיָן בְּכָתִית לַמָּאוֹר,
that even when the Jews are living in a state of prosperity,שֶׁגַּם כְּשֶׁיִּשְׂרָאֵל נִמְצָאִים בְּמַצָּב שֶׁל הַרְחָבָה,
both in a material and spiritual sense,הַרְחָבָה בְּגַשְׁמִיּוּת וְגַם הַרְחָבָה בְּרוּחָנִיּוּת,
they feel “crushed” because of the very fact that they are living in exile.אֶלָּא שֶׁהֵם נִמְצָאִים בַּגָּלוּת,
The special quality of the Jews’ acceptance of the Torah at the time of Purim came because they were “crushed” and, as a result, the essence of their souls was revealed. As explained in secs. 4 and 5, the self-sacrifice necessary to confront those decrees was an expression of the essence of the soul. The present maamar proceeds, in this section, to explain why being “crushed” from the very fact of being in exile is also an expression of the essence of the soul. This reflects, in fact, an even deeper dimension of the soul’s essence than being “crushed” because of oppressive decrees, (as will be explained in sec. 10).
Significantly, the text of the maamar VeKibeil HaYehudim mentions that the Jews are “crushed” because of “the time of exile.” This can be understood as alluding to the interpretation that one is crushed from the very fact that they are in exile. The synopsis of that section of the maamar VeKibeil HaYehudim however, mentions “the time of exile and oppressive decrees,” highlighting the first dimension of being crushed.
{To explain this concept within the context of the Purim narrative: After the Purim miracle,[וְעַל דֶּרֶךְ הַמַּצָּב שֶׁהָיָה לְאַחֲרֵי הַנֵּס דְּפוּרִים,
“the Jews enjoyed light and joy, gladness and honor,”3שֶׁלַּיְּהוּדִים הָיְתָה אוֹרָה וְשִׂמְחָה וְשָׂשֹׂן וִיקָר,
in the literal as well as in the spiritual sense.4בְּפַשְׁטוּת וְגַם בְּרוּחָנִיּוּת
[Moreover, “Haman’s house was given to Esther,”5[וִיתֵרָה מִזֶּה שֶׁגַּם בֵּית הָמָן נִתַּן לְאֶסְתֵּר,
and thus, the Jews also possessed the positive qualities associated with the transformation of darkness into light. For Haman represented the epitomeof the forces of evil. When his house and resources were given to Esther, she was able to use these possessions for holiness.]שֶׁהָיָה אָז גַּם הַמַּעֲלָה דְּאִתְהַפְּכָא],
Nevertheless, they were still in exile, to borrow a phrase from our Sages:6 “We are still servants of Achashverosh.”}אֶלָּא שֶׁאַכַּתִּי עַבְדֵי אֲחַשְׁוֵרוֹשׁ אֲנַן],
And this very fact, that the Jews are in exile, is sufficient to bring them to a state of feeling “broken” and “crushed.”הֵם שְׁבוּרִים וְנִדְכָּאִים (כָּתִית) מִזֶּה שֶׁהֵם בַּגָּלוּת.
And through this crushed stateוְעַל יְדֵי הַכָּתִית דְּיִשְׂרָאֵל מִזֶּה שֶׁנִּמְצָאִים בַּגָּלוּת,
they reach “the luminary.”מַגִּיעִים לְהַמָּאוֹר.
At this point, the maamar begins explaining why the feelings of being “crushed” because the Jews are still in exile enables a Jew to reach “the luminary,” the essence of the soul, and, thereby, to establish a more comprehensive bond with G‑d’s Essence than that established by the Jews through being crushed by oppressive decrees.
To explain:וְהָעִנְיָן הוּא,
The very fact that the Jews are in exile makes them feel broken and crushedדְּזֶה שֶׁיִּשְׂרָאֵל הֵם שְׁבוּרִים מִזֶּה שֶׁהֵם בַּגָּלוּת
(even when they are blessed with material and spiritual prosperity)(גַּם כְּשֶׁיֵּשׁ לָהֶם הַרְחָבָה בְּגַשְׁמִיּוּת וּבְרוּחָנִיּוּת)
because the true desire of every Jew, a desire that emanates from the core of who he is,הוּא, כִּי רְצוֹנוֹ הָאֲמִתִּי שֶׁל כָּל אֶחָד מִיִּשְׂרָאֵל
is that there be a revelation of G‑dliness.הוּא שֶׁיִּהְיֶה גִּלּוּי אֱלֹקוּת,
Indeed, this desire for the revelation of G‑dliness affects the very essence of his being.וְעַד שֶׁזֶּה (גִּלּוּי אֱלֹקוּת) נוֹגֵעַ לְעֶצֶם מְצִיאוּתוֹ,
Therefore, the fact that G‑dliness is not revealed in the time of exile to the same extent as in the time of the Beis HaMikdash –וְלָכֵן, זֶה שֶׁבִּזְמַן הַגָּלוּת אֵין מֵאִיר גִּלּוּי אֱלֹקוּת כְּמוֹ שֶׁהָיָה בִּזְמַן הַבַּיִת
[and this is particularly true when one contemplates our Sages’ statement,7[וּבִפְרָט כְּשֶׁמִּתְבּוֹנֵן בָּזֶה שֶׁאָמְרוּ רַזַ"ל
“Whoever did not merit to have the Beis HaMikdash built in his time should consider it as if it were destroyed in his time”] –כָּל מִי שֶׁלֹּא נִבְנָה בֵּית הַמִּקְדָּשׁ בְּיָמָיו הֲרֵי זֶה כְּאִלּוּ נֶחֱרַב בְּיָמָיו],
Imagine being there when the Beis HaMikdash was destroyed, seeing G‑d’s home burning with your own eyes! Who could bear that? Although we do not actually witness that sight, our Sages teach us that this is the reality. As long as the Beis HaMikdash is not rebuilt, it is as if it is being destroyed before our eyes.
er iz ingantzen tzutreiselt; every fiber of his being is shaken; he is “crushed.”הִנֵּה מִזֶּה עַצְמוֹ אִיז עֶר אִינְגַאנְצְן צוּטְרֵייסְלְט, כָּתִית.
An experience of pain and discomfort affects a person to the extent that the source of that pain is rooted in his being. There are simple physical discomforts that are obviously external. Deeper than that are factors that cause emotional upset. Now there are various degrees to which a person is affected and disturbed by what happens around him. In all instances, however, there is a dimension of the person – his essence – that remains unchanged. The fact that the very essence of a Jew is shaken by the experience of exile and the concealment of G‑dliness indicates that the rejection of exile and the desire for redemption is rooted in the very core of his being. These feelings define who he is.
It can be understood why such a yearning for G‑dliness and inner agitation would be felt by ordinary people: they do not experience any revelations of G‑dliness, and, therefore, thirst for it. The maamar proceeds to explain that the same inner turbulence can be felt by those who are spiritually aware.
Even when an individual is on such a lofty spiritual plane that G‑dliness is revealed for him – in his personal spiritual world, G‑dliness shines in a manner which resembles the revelation during the times of the Beis HaMikdash,וְגַם כְּשֶׁהוּא בְּדַרְגָּא נַעֲלֵית בְּיוֹתֵר שֶׁמֵּאִיר אֶצְלוֹ גִּלּוּי אֱלֹקוּת בְּדֻגְמַת הַגִּלּוּי שֶׁהָיָה בִּזְמַן הַבַּיִת,
To cite a well-known example: “For... Rabbi Shimon bar Yochai, it was as if the Beis HaMikdash was not destroyed at all.”8 Although Rabbi Shimon personally suffered from the Roman occupation of Eretz Yisrael, to the extent that he was forced to hide in a cave for thirteen years, in his inner spiritual world, he was above the destruction of the Beis HaMikdash.
nevertheless, the fact that this revelation is not expressed throughout the world at large מִכָּל מָקוֹם, מִזֶּה שֶׁבִּכְלָלוּת הָעוֹלָם אֵין מֵאִיר הַגִּלּוּי,
is a clear indication that even the revelation granted to him is limited in nature.מוּכָח, שֶׁגַּם הַגִּלּוּי שֶׁמֵּאִיר אֶצְלוֹ הוּא גִּלּוּי מֻגְבָּל.
For when the infinite dimension of the Or Ein Sof is revealed,דִּכְשֶׁמֵּאִיר גִּלּוּי אוֹר אֵין סוֹף הַבְּלִי גְּבוּל,
that revelation will permeate every place. Ein Sof means “without end.” If there is a place where the revelation does not reach, the light is not Ein Sof.הַגִּלּוּי הוּא בְּכָל מָקוֹם,
As long as there is one place (even a remote corner)וּכְשֶׁיֶּשְׁנוֹ מָקוֹם אֶחָד (אֲפִלּוּ פִּנָּה נִדַּחַת)
where G‑dliness is not revealed,שֶׁאֵין מֵאִיר שָׁם גִּלּוּי אֱלֹקוּת,
the revelation is limited (and that limitation affects even the place where the light shines).הוּא מִפְּנֵי שֶׁהַגִּלּוּי (גַּם בְּהַמָּקוֹם שֶׁהוּא מֵאִיר) הוּא גִּלּוּי מֻגְבָּל.
Thus even the elevated souls who are personally above the experience of exile can feel “crushed” from the fact that G‑dliness is not manifest in the world at large.
[This is implied by the statement in the Alter Rebbe’s maamar9 that the Tikkunei Zohar10 relates[וְזֶהוּ מַה שֶׁמּוּבָא בְּמַאֲמַר אַדְמוֹ"ר הַזָּקֵן דְּאִיתָא בַּתִּקּוּנִים
that if even one tzaddik in a generation would turn to G‑d in perfect teshuvah,שֶׁאֲפִלּוּ אִם הָיָה צַדִּיק אֶחָד חוֹזֵר בִּתְשׁוּבָה שְׁלֵמָה,
Mashiach would come in his generation.בְּדוֹרוֹ הָיָה בָּא מָשִׁיחַ,
For perfect teshuvah draws down the revelation of the Or Ein Sof, G‑d’s infinite light.כִּי עַל יְדֵי תְּשׁוּבָה שְׁלֵמָה מַמְשִׁיכִים גִּלּוּי אוֹר אֵין סוֹף הַבְּלִי גְּבוּל,
Since complete teshuvah reveals the infinite G‑dly core of a Jew, it draws down G‑d’s infinite light,
and when this light is revealed, the revelation will permeate the totality of existence.]וְגִלּוּי זֶה הוּא בְּכָל מָקוֹם].
And when a Jew – and these feelings are inherent to all Jews, both ordinary people and the spiritually gifted – does not perceive the revelation of the essence of the Or Ein Sof,וּמִזֶּה שֶׁאֵין מֵאִיר אֶצְלוֹ גִּלּוּי עַצְמוּת אוֹר אֵין סוֹף,
he is broken and crushed.הוּא נִשְׁבָּר וְנִדְכָּא, כָּתִית.
[This relates to the well-known concept11 that חולה, Hebrew for “sick,” is numerically equivalent to 49. There are 50 “Gates of Understanding.”12[וְעַל דֶּרֶךְ הַיָּדוּעַ שֶׁחוֹלֶה בְּגִימַטְרִיָּא מ"ט,
Even when a person attains 49 of these gates and is lacking only the 50th, he is not content or satisfied with his achievements. Rather,שֶׁגַּם כְּשֶׁמַּשִּׂיג מ"ט שַׁעֲרֵי בִּינָה אֶלָּא שֶׁחָסֵר לוֹ שַׁעַר הַנּוּ"ן,
he is “sick” with yearning for the complete revelation of G‑dliness.]הוּא חוֹלֶה].
One might ask: How is it possible for an ordinary person to experience such a powerful yearning?
In resolution: There is a renowned statement of the Tzemach Tzedek:13וְיָדוּעַ מַה שֶּׁכָּתַב הַצֶּמַח צֶדֶק
We would hear from our teacher and master, נ"ע, (i.e., the Alter Rebbe): “I do not want anything. I do not want Your Gan Eden. I do not want Your World to Come. I want nothing else but You alone.”שֶׁהָיָה נִשְׁמָע מִמּוֹרֵנוּ וְרַבֵּינוּ נ"ע (אַדְמוֹ"ר הַזָּקֵן) אִיךְ וִויל זֶע גָאר נִיסְט אִיךְ וִויל נִיט דַאיְין גַּן עֵדֶן אִיךְ וִויל נִיט דַאיְין עוֹלָם הַבָּא כוּ' אִיךְ וִויל מֶער נִיט אַז דִיךְ אַלֵיין.
The fact that the Alter Rebbe made such a statementוְעַל יְדֵי שֶׁהָיָה נִשְׁמָע לָשׁוֹן זֶה מֵאַדְמוֹ"ר הַזָּקֵן
[– moreover, from the expression “We would hear,” we can infer that he did not make this statement only on unique occasions, but rather would say this frequently –][דְּפֵרוּשׁ 'הָיָה נִשְׁמָע' הוּא שֶׁזֶּה הָיָה לֹא רַק בִּזְמַנִּים מְיֻחָדִים אֶלָּא שֶׁזֶּה הָיָה דָּבָר הָרָגִיל],
and particularly, the fact that the Tzemach Tzedek publicized it,וּבִפְרָט לְאַחֲרֵי שֶׁנִּתְפַּרְסֵם זֶה עַל יְדֵי הַצֶּמַח צֶדֶק,
endows each and every Jew with the potential to have a similar yearning, i.e., for his fundamental desire – implied is that he also has other desires, for after all, we are speaking about ordinary people –נִתַּן הַכֹּחַ לְכָל אֶחָד וְאֶחָד מִיִּשְׂרָאֵל שֶׁעִיקַּר רְצוֹנוֹ
to be that G‑d’s Essence be revealed.יִהְיֶה גִּלּוּי הָעַצְמוּת,
The Alter Rebbe’s conduct – i.e., the conduct of a leader of the Jewish people – endows every member of the people with the possibility to emulate it, albeit in microcosm. In particular, the fact that the Tzemach Tzedek publicized it indicates that he did not consider it a private dimension of the Alter Rebbe’s own Divine service, but something relevant to every individual.
Moreover, this desire is so powerful that when such a revelation does not shine forthוְעַד כְּדֵי כָּךְ, שֶׁכְּשֶׁאֵין מֵאִיר גִּלּוּי זֶה,
– and how much more so in the time of exile when we are lacking even the revelation (of light) that existed in the time of the Beis HaMikdash –וּמִכָּל שֶׁכֵּן בִּזְמַן הַגָּלוּת שֶׁאֵין מֵאִיר אֲפִלּוּ הַגִּלּוּי (גִּלּוּי אוֹר) שֶׁהָיָה בִּזְמַן הַבַּיִת,
the person is “crushed.”הוּא בְּמַצָּב דְּכָתִית,
And he requests three times (or more) every day,וּמְבַקֵּשׁ ג' פְּעָמִים בְּכָל יוֹם (אוֹ יוֹתֵר):
“May our eyes behold Your return to Zion in mercy,”"וְתֶחֱזֶינָה עֵינֵינוּ בְּשׁוּבְךָ לְצִיּוֹן בְּרַחֲמִים",
i.e., that there be a revelation of G‑dliness, and indeed, a revelation of G‑d’s Essence.שֶׁאָז יִהְיֶה גִּלּוּי אֱלֹקוּת וְעַד לְגִלּוּי הָעַצְמוּת.
This is the meaning of the phrase “crushed for the luminary,”וְזֶהוּ "כָּתִית לַמָּאוֹר",
that the feelings of being “crushed” that stem from our being in exileשֶׁעַל יְדֵי הָעִנְיָן דְּכָתִית מִזֶּה שֶׁנִּמְצָאִים בַּגָּלוּת,
bring us to “the luminary,” the essence of the soul.מַגִּיעִים לְהַמָּאוֹר,
For the desire of every Jew for the revelation of G‑dlinessכִּי זֶה שֶׁהָרָצוֹן דְּכָל אֶחָד מִיִּשְׂרָאֵל הוּא גִּלּוּי אֱלֹקוּת
– and the fact that this desire affects the very essence of his beingוְעַד שֶׁזֶּה נוֹגֵעַ לְעֶצֶם מְצִיאוּתוֹ
[to the extent that he is broken and “crushed” in the time of exile when there is no revelation of G‑dliness][שֶׁלָּכֵן הוּא נִשְׁבָּר וְנִדְכָּא (כָּתִית) מִזֶּה שֶׁבִּזְמַן הַגָּלוּת לֹא יֵשׁ גִּלּוּי אֱלֹקוּת]
– is an expression of the essence of the soul,הוּא מִצַּד עֶצֶם הַנְּשָׁמָה,
the soul’s “luminary.”מָאוֹר שֶׁבַּנְּשָׁמָה,
The connection the soul shares with G‑d is essential in nature, i.e., it is not a bond between two separate entities, but a single essential bond.שֶׁהִתְקַשְּׁרוּתָהּ בֵּאלֹקוּת הִיא הִתְקַשְּׁרוּת עַצְמִית.

Summary

There is a basic question regarding one of the points mentioned above. As mentioned, the verse, “And the Jews accepted..,” is cited as an allusion to the concept that the Jews’ acceptance of the Torah in the time of Achashverosh represented the consummation of their acceptance of the Torah at Sinai. According to its simple meaning, however, the verse is speaking about the time after the Purim miracle. How can that be reconciled with the explanations given above – that when the Jews are “crushed” because of oppressive decrees, their essence rises to the surface and is expressed through mesirus nefesh?
In resolution: there are two dimensions of the acceptance of the Torah by the Jews at the time of Achashverosh:
a)the acceptance of the Torah and its mitzvos at the time of Haman’s decree as expressed by their self-sacrifice; and
b)the acceptance which came after the miracle of Purim, which, as will be explained, was on an even higher plane.
Similarly, there are two different explanations of the phrase “crushed for the luminary” – that being “crushed” in the era of exile leads a Jew to reach “the luminary,” the essence of the soul:
a)that the Jews are “crushed” because of the oppression of other nations;
b)that even when the Jews are living in a state of prosperity, both in a material and spiritual sense, they feel “crushed” from the very fact that they are living in exile.
To explain the latter point: After the Purim miracle, “the Jews enjoyed light and joy, gladness and honor,” in the literal as well as in the spiritual sense. Nevertheless, they were still “servants of Achashverosh,” i.e., still in exile. And this very fact, that they were in exile, was sufficient to bring them to a state of feeling “crushed.” “Crushed” means much more than a serious emotional upset; it means shaken to the core, broken entirely. And through this crushed state, they reach “the luminary,” the essence of their souls.
Why is a Jew crushed from the fact that he is in exile even when he is blessed with material and spiritual prosperity? Because the true desire of every Jew, a desire that emanates from the core of who he is, is that there be a revelation of G‑dliness.
One might ask: How is it possible for an ordinary person to experience such a powerful yearning?
In resolution: The Alter Rebbe was wont to say: “I do not want anything. I do not want Your Gan Eden. I do not want Your World to Come. I want nothing else but You alone.” By making this statement, the Alter Rebbe endowed every Jew with the potential to have a similar yearning: that his fundamental desire be that G‑d’s Essence be revealed.