As far as I understand it is a totally new interpretation of the observation of the Mitzva. What do you have to say about it?
Answer: Because in our world a person is made of a body and a desire, he can fulfill what is required of him either physically or in his heart (desire). There is another way of observing it by the soul, by the intention of bestowal, Lishma, for its sake, but it is accessible only to those who seriously study the wisdom of Kabbalah guided by a teacher.
In any case, the more carefully a person observes this Mitzva and hears it through his ears or his heart, the more he feels that he is righteous… The wisdom of Kabbalah, on the other hand, calls a person to attain a level that is higher than the ear or the heart (both of which are in the ego). It speaks about ascent above the ego, above the intention of for my own sake, to the intention of not for my own sake (Lishma).