In the third chapter of the maamar Kol Yisrael we look at the relationship between the Torah and the Mitzvos as being akin to the relationship between the soul and the body. From the revealed perspective the Torah and the soul are loftier than the Mitzvos and the body. However, in their source, the relationship is exactly reversed and the Mitzvos are greater than the Torah (which is evidenced by the fact that the Torah explains the mitzvos) and the body is greater than the soul (as apparent from the fact that the soul is attracted to be drawn down into the body.)