The process of Divine revelation is not in proportion to the Seder Hishtalshelus. This has been illustrated by the analogy of a Mashpia who transcends all comparison with his Mekabel, and must therefore contract the essence of his light, leaving only a single, minimal point. Similarly, concerning the essential Being of the Ein-Sof-light, there must first be a contraction of the essential light of Atzmus, leaving only a single point which can be a source of Hishtalshelus. Even then the point is still concealed, and from it is drawn the kav, which is revelation. Any more revelation than that and all the created beings would cease to exist out of ‘Bittul’ to Hashem.
This Matter: This revelation of Hashem’s very ‘Atzmus’ onto this world.
Torah: is Chochmosoi Shel Hakodosh Boruch Hu, the pure wisdom of Hashem which is a part of Him, as our Rabbis tell us that Hashem and the Torah are one.
Giving of the Torah: Because by giving the Torah from heaven above to the realm below, Hashem so to speak opened the flood gates to allow a relationship to form from the highest point in Divinity i.e. Hashem’s very ‘Atzmus’, right down to mundane worldly things. And now for ever more the revelation of Atzmus, G-d’s Essence, that took place at the Giving of the Torah, is in the Torah. So when a Jew is aroused from within to set aside fixed times to study Torah, his Avodah is blessed with success.
Upper realms: There is a Medrash in Shmos Rabboh (12:3) and in Medrash Tanchumah (Voeira 15) that both state: And Hashem said to Moshe: "place your hand upon the heavens." Thus, it is written: "all Hashem desired, he has done." (Tehilim 135:6) Dovid said: this is in spite of the Holy One's decree that "the heavens are Hashem's heavens and the earth He gave to humanity." (Ibid. 115:16) To what analogy is this similar? To a king who decrees, saying "Romans shall not descend to Syria and Syrians shall not ascend to Rome." Likewise, when the Holy One created the universe, He decreed, saying: "the heavens are Hashem's heavens and the earth He gave to humanity." (Ibid.) When He desired to give the Torah, He nullified this original decree. He said: "the lower [realms] shall ascend to the higher, and the higher shall descend to the lower; and I am the one who initiated [this]." As it is written: "And Hashem descended upon Mt. Sinai." (Shemos 19:20) And it is written: "And to Moshe He said 'ascend to Hashem'." (Ibid. 24:9) Behold, [it is for this reason that it is written] "all which Hashem desired in the heavens and upon earth, he has done." (Tehilim 135:6). At Matan Torah that decree that separated the spiritual from the material world was rescinded. Now there could be a complete unity between the upper spiritual beings and the lower beings through the Torah which was given to bring peace on to the world. Peace between the spiritual retinue from above and the worldly retinue from below. This means that now physical objects can be permeated with holiness and sanctified.