To dispel this notion, they go on to say: So, why did they not conceal it? Because its beginning consists of “divrei Torah,” and its conclusion consists of “divrei Torah.” Its beginning consists of “divrei Torah,” for it is written: “What profit does man have for all his labor which he toils beneath the sun?” He is inquiring what is the purpose of studying Torah not l’shma, if it remains beneath the sun in Olam HaZeh. Its conclusion consists of “divrei Torah”—in other words, Shlomo HaMelech answers his own question: For it is written: “The sum of the matter, when all has been considered—fear G-d and abide by His mitzvos—for although one initially learns Torah or performs mitzvos not l’shma, it will ultimately result in one doing both l’shma. Then Shlomo HaMelech concludes: “For this is all of man (man’s sole duty).” And the Gemara explains: What is meant by “for this is all of man”? Rabbi Eliezer says: The entire world was only created for this person (“zeh”). In other words, the entire world was created solely for this purpose—that a Jew would serve Hashem as a “zeh.”
With this understanding, we can now better appreciate Moshe’s statement in this week’s parsha: "זה הדבר אשר צוה ה' תעשו". He was hinting to the people of Yisrael that the ideal way of serving Hashem is to perform and observe all of the mitzvos l’shma—solely for the sake of Hashem—only because that is what Hashem commanded us to do, and we aim to fulfill His will. Thus, we will be fulfilling the role of “zeh”—influencing HKB”H by giving Him pleasure.
The Midrash addresses this point and explains: Moshe said to Yisrael, “Exorcise that yetzer hara from your hearts.” We asked what specific yetzer hara is Moshe Rabeinu referring to? It is the yetzer hara that sees that it has failed to prevent a Jew from performing mitzvos. Hence, it resorts to tempting the Jew to perform the mitzvah in a lesser way—for the sake of receiving a reward—to delight in the pleasures of Olam HaZeh. Thus, the Jew’s observance of mitzvos will not qualify as: "זה הדבר אשר צוה ה'"—he will not be influencing Hashem as a “zeh”; he will only be a recipient, a “zot.” Then the Midrash proceeds to explain: You should all serve the Omnipresent with the same yirah and purpose; just as He is unique in the world, so, too, your avodah should be unique before Him. In other words, our service should be solely to honor Hashem and not for any other ulterior motives. For it says, “And you shall excise the barrier in your heart,” i.e., we should not abide by the mitzvos for our own personal benefit and reward in Olam HaZeh. Why? Because Hashem, your G-d, is the G-d of gods, and the Master of masters. If you do this, the glory of Hashem will appear to you—the glory of Hashem is when you keep the mitzvos solely to honor Him.
