Actual deed of the mitzvah. Let us apply this interpretation to the statement in the Gemara: "מחשבה טובה מצרפה למעשה". The “good thought” of HKB”H, Who fulfills all of the mitzvos intellectually and spiritually, HKB”H “combines with the actual deed” of the mitzvos performed by Yisrael down on earth. As a result, it is considered as if HKB”H together with Yisrael fulfilled all of the mitzvos perfectly.
We can now appreciate the difficulty Moshe Rabeinu had with regards to the mitzvah of “mAchaszis hashekel.” He was bothered by the fact that HKB”H was only asking each of them to give a half of a shekel rather than a whole shekel, which would seem to be more honorable. This prompted HKB”H to provide him with a definitive response and demonstration. By removing a fiery coin from beneath the Kisei HaKavod, HKB”H demonstrated to Moshe that He Himself would supply the second half of the coin by fulfilling the mitzvos spiritually and with ideal intent.
This also explains very nicely the passuk in our parsha cited above: “Moshe took the blood and sprinkled it upon the people, and he said, ‘Behold the blood of the covenant that Hashem sealed with you concerning all these matters’”—and Rashi’s comment: “Moshe took half the blood.” Who divided the blood in half? A malach came and divided it. This ceremony alluded to the magnificent partnership of HKB”H and Yisrael regarding the fulfillment of mitzvos. As a result of this partnership, the mitzvos are performed completely and perfectly. Therefore, we recite the following formula in association with the performance of mitzvos: "אשר קדשנו במצוותיו"—acknowledging that HKB”H also performs all the mitzvos, and as a result of this extraordinary partnership, we accomplish perfection in the performance of mitzvos.
