With this deep perspective in hand we can understand how when learning Torah, the distinction between the feeling we have when serving Hashem through gmilus chasodim and the feeling we have when serving Hashem through avoda bein adam laMakom is blurred. When we involve ourselves in chesed, the feeling is that we have while our friend doesn't, whereas the feeling we have when we serve Hashem bein adam lamakom is that we have nothing and He has everything. The former engenders a feeling of being a "giver" while the latter engenders a feeling of being a "taker". When we learn Torah we encompass both feelings. The gemara says that after one learns Torah it becomes "his" [first "ki bi'toras HASHEM cheftzo" and then it is transformed into "ubi'torasO (your Torah) yehege yomam vo'laila"]. After one nullifies his intellect to the Divine, Torah'dike intellect, his own natural intellect becomes Torah'dike and his halachic decisions become part and parcel of the Torah. In other words in order to become the biggest giver, one must first be the biggest receiver. That is what we meant when we said that through the course of learning Torah the distinction between gmilus chasodim [giving] and avoda [taking] is blurred. This was part of the removal of barriers between what is above and what is below at Har Sinai that we discussed earlier.
The luchos also expressed the dichotomy of Torah. The first five are bein adam la'Makom while the second five are bein adam lachaveiro [the mekubalim say that the 10 commandments start with "Anochi" and conclude with "rayecha" also expressing this idea]. The two luchos are combined into one integral unit. So the essence of Matan Torah is embodied in the luchos - the removal of the barrier between above and below, bein adam lachaveiro and bein adam lamakom.
We return to the statement of the Maharal that there is a special connection between the power of the light of Torah [maor she-batorah] to bring us back to good and the luchos. His words are EXACTLY what we have explained in this maamar. The ability of the light of Torah to bring us back to good is derived from the removal of the barriers between above and below and the absorption of this good into the soul of the Jewish People was completed at Matan Torah.
TRANSLATORS NOTE -
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