However, even though the Torah is truly an internal Avodah, the Possuk still uses the expression: עֹטֶה אוֹר כַשַלְמָה “You enwrap Yourself in light like a garment”. This indicates, that the light of Torah also has a status of garment which is a state of ‘Makif’.
This is because the Torah has two diamensions: the revealed element of Torah and the esoteric inner dimension of Torah. But with the study of the esoteric aspects of Torah discussing abstract, spiritual concepts, in contrast to the revealed aspects of Torah they are categorised as ‘Makif’.
And through making a sanctuary in the spiritual realm, which is the Avodah of these two ways: (1) performing Mitzvos and (2) studying Torah, we are meritorious that it shall bring about the: וְכֵן תַעֲשׂוּ “And so shall you do – לְדוֹרוֹת in future generations”.