There are two parts in Torah and Mitzvot.
A. The Torah and Mitzvot as they appear to all, being the keeping of Mitzvot and the study of Torah in the form of 613 counsels. These have the power to purify and cleanse the body, and enhance the merit of the soul, to be worthy and merit receiving the Light of the King's face, as the soul was in its root, before it diminished and came into this base body in the base world.
B. Keeping the Mitzvot and studying the Torah in the form of 613 deposits, namely the matter of attaining His Names and the full reward of the souls.
The merit of the latter part over the former is as the merit of Heaven over Earth. This is because the first part is mere preparation, and the second part is the actual completeness and the purpose of Creation.
Baal HaSulam, “Introduction to the book,
From the Mouth of a Sage”
In several places in The Zohar, he calls the 613 Mitzvot, “613 counsels” and in many other places in The Zohar he calls the 613 Mitzvot, “613 deposits.” This is so because at first, one must keep the Torah and the Mitzvot in order to purify his body and enhance his soul. At that time, the 613 Mitzvot are as 613 counsels for him, “suggestions” by which to gradually purify and be awarded coming before the King, and receiving the Light of his face. This is because keeping Torah and Mitzvot gradually purify him, until he is rewarded with the Light of the King’s face.
Also, it is written similarly in the Gemarah: “The Creator cares not if one slaughters at the throat or slaughters at the back of the neck? Rather, we were given the Torah and Mitzvot only to purify Israel.”
However, after one has been sufficiently purified and merits the Light of the King’s face, one’s eyes and soul open and he is awarded the attaining the 613 Sacred Lights found in the 613 Mitzvot. These are His Holy Names, the ones he can attain.
By keeping each of the Mitzvot, one takes the part of the Light deposited in that Mitzva, since the Mitzva is a Kli (vessel) where the Light is clothed, meaning a Holy Name that belongs specifically to that Mitzva. This is the meaning of “The Mitzva is a candle and the Torah—Light.” At that time, he calls the 613 Mitzvot “613 commandments (deposits).”
Baal HaSulam, “Introduction to the book,
From the Mouth of a Sage”
We should keep the Torah and Mitzvot so it will bring us into purity. Purity means purification of the Kelim [vessels] from the will to receive for oneself, which is called “dirt,” for it is in disparity of form from the Creator, who is all about bestowal. Hence prior to cleaning the Kelim, it is impossible to place anything good in them because anything that is placed in a dirty Kli [vessel] will be spoiled.
Therefore, we must seek good advice for things that will purify our Kelim. This is called “qualification and preparation to be able to receive the delight and pleasure.” And because of that, we were given 613 Mitzvot, which The Zohar calls, “613 counsels.” These are suggestions on how to purify ourselves from the filth of our vessels of reception.
It is written in the Introduction of The Book of Zohar” (p 242), “The Zohar calls the Mitzvot in the Torah, ‘deposits.’ However, they re also called ‘counsels.’ The difference between them is that there are front and back in everything. The preparation for something is called ‘back,” and the attainment of that thing is called ‘front.’ Similarly, in Torah and Mitzvot there is ‘We shall do,’ and ‘We shall hear.’ When keeping the Torah and Mitzvot by way of ‘Who do His words,’ before they are rewarded with hearing, the Mitzvot are called ‘613 counsels,’ and they are considered ‘back.’ And when rewarded with hearing the voice of His word, the Mitzvot become deposits, from the word “deposited.”
Rabash, The Rungs of the Ladder,
“Holiness and Purity in the Work”
The language of The Zohar calls the Mitzvot [commandments] in the Torah 613 deposits. However, it is also called 613 suggestions. The difference between them is that everything has anterior and posterior. The preparation for something is called “posterior,” and the attainment something is called “anterior.”
Accordingly, Torah and Mitzvot have the aspect of doing and the aspect of hearing, as our sages wrote (Shabbat 88), “Who carry out His word, hearing the voice of His word,” doing first and hearing afterward. The Mitzvot are called 613 suggestions, and they are considered “posterior,” and when rewarded with hearing the voice of His word, the 613 Mitzvot become deposits, from the term “deposit,” since there are 613 Mitzvot, and in each Mitzva, Light is deposited from a specific degree, corresponding to a specific organ of the 613 organs and tendons of the soul and of the body.
Rabash, The Rungs of the Ladder,
“What Is a Half of a Shekel, in the work (1)”
It is known that the meaning of the souls of the children of Israel is that they are a part of God Above. The soul cascaded by way of cause and consequence and descended degree-by-degree until it became suitable to come into this world and clothe the filthy corporeal body.
By keeping the Torah and observing its Mitzvot, it ascends degree-by-degree until its stature is completed, and it is fit to receive its reward from The Whole. This has been prepared for it in advance, meaning attaining the holy Torah by way of the Names of the Creator, which are the 613 deposits.
Baal HaSulam, “Introduction to the Book, From the Mouth of a Sage”