We can connect this with Parshas Poroh, (as the red heifer is explained in ‘Likkutei Torah’ in Parshas Chukas), where Possuk says: “זֹאת חֻקַת הַתוֹרָה - This is the statute of the Torah.” The Mitzvah of the red heifer is called the Torah because it is a fundamental principle of Torah. The overall reason for Mitzvos is, so, that as a result of one’s Mitzvah performance a state of ‘Rotzoi’ and ‘Shov’ is drawn upon the person, as is written in the ‘Sefer Yetzirah’ לְאֶחָד וּבשׁאִם רָץ לִבְּך – ‘If your heart runs away return to One (HaShem)’.
Your ‘heart running’ symbolises ‘Rotzoi’ with love, which represents the element of fire in one’s heart, thereafter the Possuk states ‘return to One’, symbolising the state of fear and self-nullification which is the element of water.
These things come as a result of one’s performance of Mitzvos, as the Possuk says: “מִימִינוֹ אֵשׁ דָת לָמוֹ - From His right hand [the Torah] was a fiery Law for them” so from ‘His right Hand’ symbolising the state of water, together with ‘Fiery Law’ symbolising fire thus incorporating these two aspects, through which a person can arrive at a state of serving HaShem through ‘Rotzoi’ and ‘Shov’, the states of fire and water, the principles of the Torah, upon which the Mitzvos are founded.
And this is the Mitzvah of the red heifer whose essence involves the very principle of ‘Rotzoi’ and ‘Shov’. ‘Rotzoi’ is symbolised by burning the red heifer into ashes, and ‘Shov’ is symbolised by [water] when the Possuk says: וְנָתַן עָלָיו מַיִם חַיִים אֶל כֶלִי “It shall be placed in a vessel filled with spring water”. Therefore, specifically regarding the commandment of the red heifer the Torah says: זֹאת חֻקַת הַתוֹרָה “This is the statute of the Torah”.