In Mitzvot and transgressions, only the intention is what bestows on our general system, on the revelation of the upper Light, on the ability to resemble the Creator. Of course, it also includes the simple relations of the corporeal world relating to others, the world, humanity, nature, and ecology, since your attitude includes all of your feelings. But the Mitzvot and transgressions exist only in relation to the connection and resemblance or lack of resemblance to the Creator.
This is so at each level, inanimate, vegetative, and animate, whereas the last level, the speaking, is the one that executes all the transgressions. If the desire to receive at the level of speaking that is going to connect to the Creator, to resemble Him, does something that is opposed to connection, then that is called a transgression.
“Israel” who longs for the Creator, is the one who makes the transgressions, whereas the “nations of the world” don’t make transgressions. With them there exists only seven Mitzvot of the sons of Noah. The man who in the meantime does not enter the path of direct ascent to the Creator, which is called, “Israel” (direct to the Creator), also needs to relate kindly to others: to maintain nature, its balance and ecology, to have court houses, provide for justice at the level of humanity, not to eat meat of a still living animal, etc.
But the spiritual Mitzvot and transgressions belong only to the ladder of the spiritual levels, to the right and left lines. Without any feeling of a transgression, you won’t be able to discover your evil inclination and won’t feel your need for the Light that Reforms. Thereby you arrive at the middle line.
Thus it is said,” There is no righteous in the land who hasn’t sinned.” We need to discover all the transgressions of our ego, since without that we won’t have a need for correction. If it is written that “the righteous is as full of Mitzvot as a pomegranate,” this means that in the beginning he discovered within him that same number of transgressions.
From the 3rd part of the Daily Kabbalah Lesson 4/02/12, The Study of the Ten Sefirot