Chassidim say, "Preparing for a mitzvah is greater than performing the mitzvah." The Sfas Emes zt’l (Ha'azinu 5634) brings proof to this surprising concept from the following lesson, taught by the Shlah HaKadosh (Succah, Torah Or, 2): "During the four days between Yom Kippur and Succos, the Jewish nation is busy serving Hashem by building the succah, buying the four minim, and preparing for Yom Tov with inspiration (הלב התעוררת)." He writes that our occupation with the mitzvos purifies us, which is why we don't accumulate aveiros these days.
On the first day of Succos, when we perform the mitzvos (we sit in the succah and take the lulav), we can accumulate aveiros, chalilah, but when we prepare ourselves for the mitzvos, we are free of sin. This proves that preparing for a mitzvah is more significant than performing the mitzvah.
Every night of Succos (aside from Shabbos and Yom Tov), there was a grand celebration in the Beis HaMikdash, with music and immense joy. It was the celebration of the mitzvah of המים ניסוך, pouring water on the mizbeiach. Most of the festivities took place when they went to draw the water from the spring. When the mitzvah of the pouring was performed, the shofar was blown, but there was no music. The Imrei Emes of Gur zt'l used this to show that preparing for a mitzvah is greater than doing the mitzvah. The celebration happened by the preparation, not by the performance of the mitzvah.
Chazal say (Yoma 29), מעבירה קשין עבירה הרהורי, "Thinking about an aveirah is worse than doing the aveirah." The worst part of an aveirah is the preparation for it and thinking about how to perform it. The Sfas Emes (בחוקתי ד"תרמ) writes that just as thinking about an aveirah is worse than the aveirah itself, similarly, thinking about the mitzvos is greater than the mitzvah itself. "The rectification of the soul comes from thinking and desiring to serve Hashem."
It states (Hoshea 14:10), ילכו צדיקים ,'ה דרכי ישרים כי בם יכשלו ופושעים בם , "for the ways of Hashem are straight, the righteous shall walk in them, and the rebellious shall stumble on them." We can explain that בם יכשלו פושעים means the sinners just fall into the mitzvah without preparing for it. Whereas, בם ילכו צדיקים ,the tzaddikim prepare themselves for the mitzvos.
