Let us expand on this notion based on the writings of the Tiferes Shlomo (Vaeschanan). He explains the concept of HKB”H praying and performing all the mitzvos He gave to Yisrael based on the Mishnah (Gittin 22b): "הכל כשרין לכתוב את הגט אפילו חרש שוטה וקטן"—all are qualified to write a “get,” even a deaf-mute, an insane person, and a minor. The Gemara points out an obvious difficulty: "והא לאו בני דיעה נינהו"—but they are not mentally competent. So, they are not qualified to write the “get” for the sake of the woman being divorced. Rav Huna answers: "והוא שהיה גדול עומד על גביו"—a mentally incompetent individual is permitted to write a “get” provided that a competent adult is standing over him and instructing him how to write the “get” l’shma.
Accordingly, the Tiferes Shlomo explains, in reality, it is difficult for mere mortals to study Torah and perform mitzvos l’shma—without distractions and ulterior motives. Therefore, it is essential that they connect with HKB”H. Thus, even if we lack competence—and feel like a deaf-mute, a fool, or a minor—HKB”H acts as an adult looking over our shoulders to guide us and teach us how to study Torah and perform mitzvos with proper intent. The same applies to the concept of HKB”H performing all the mitzvos. He acts like a supervising adult, providing Yisrael with the influence necessary to perform all of His mitzvos l’shma, without distractions and ulterior motives.
With immense pleasure, we will now add a practical teaching from the Yismach Moshe (Vayeitzei). We have learned in the Gemara (Kiddushin 31a): "גדול מצווה ועושה ממי שאינו מצווה ועושה"—someone who is commanded and does is superior to someone who is not commanded and does. Because when one performs the mitzvos, because he was commanded to do so by HKB”H, he is doing so with the authority and approval of HKB”H, Who knows the proper intent expected for all of the mitzvos.
Every mitzvah has a unique purpose and has ramifications and effects that are beyond comprehension. They are only known to a select few in each generation—the likes of Moshe Rabeinu and Rabbi Shimon ben Yochai and his colleagues. So, when one performs a mitzvah that Hashem has commanded us to perform, He is able to rectify matters that are beyond human comprehension—this is implicit in the formula "אשר קדשנו במצוותיו"—Who has sanctified us with His mitzvos.
The mitzvos are HKB”H’s and involve matters that often only HKB”H is aware of. If, however, a person only performs mitzvos based on his own intellect and comprehension, then he can only rectify what he is able to grasp intellectually. This is why: "גדול מצווה ועושה"—one who performs a mitzvah after being commanded to do so, even without fully understanding all that it entails, accomplishes so much more on a spiritual level and in the heavenly realms than he realizes.
This would explain why HKB”H first fulfills the mitzvos above in the ideal and perfect manner: (a) to enable us down below to fulfill the mitzvos without interference, and (b) to enable us below to fulfill the mitzvos with intentions and focus that would otherwise be beyond our abilities—as intended by HKB”H, Who already performed all of the mitzvos above. Thus, we fulfill the mitzvos with the knowledge and intent taught by Rashbi, the Arizal, the Baal Shem Tov, and other holy teachers.
This emphasizes the importance of performing all of the mitzvos with HKB”H in mind; this enables us to perform the mitzvos below as He has already performed them above—ideally. This is the deeper meaning of the formula we recite prior to performing a mitzvah: "אשר קדשנו במצוותיו". In other words, He sanctified us by initially performing the mitzvos Himself; this enables us to subsequently perform the mitzvos with His exalted intent.