כי השפע הנשפע מלמעלה יורד מן השמים עד הארץ, ואחר כן מקבל אותו האדם
“For the spiritual abundance flowing from above comes down from shamayim [Heaven, the spiritual world] until the aretz [Earth, the physical world], and after this a person receives [the shefa spiritual abundance].“
Ramchal Derech Etz HaChaim
I understand Torah as shamayim and the practical laws derived from it as aretz. For example, the Torah commands that one should wear tefillin-that is Torah from shamayim. The practical details of how to carry it out is aretz. In other words, Torah and halacha are heaven and Earth connected; the halachot are shamayim manifest in aretz. Therefore, when I am holding a pair of tefillin, I am holding a piece of shamayim in the physical world. Furthermore Torah is light– שפע הנשפע מלמעלה that is יורד מן השמים-and tefillin is shefa/light that is processed and formed עד הארץ by the yotzer hame’orot (the Former of lights). ואחר כן מקבל אותו האדם “and after this a person receives [the shefa spiritual abundance].” May we merit to properly receive the mitzvot as a gift from the Former of lights. בָּרוּךְ אַתָּה יְהֹוָה יוֹצֵר הַמְּאוֹרוֹת
וְת֣וֹרָה א֑וֹר “…and the Torah is light” (Proverbs 6:23).