הִנֵּה כְּבוֹד הַמִּצְוָה וִיקָרָהּ, כְּבָר הִזְהִירוּנוּ עָלָיו חֲזַ"ל וְאָמְרוּ (ב"ק ט'): זֶה אֵלִי וְאַנְוֵהוּ, הִתְנָאֶה לְפָנָיו בַּמִּצְוֹת, צִיצִית נָאָה, תְּפִלִּין נָאֶה, סֵפֶר תּוֹרָה נָאֶה, לוּלָב נָאֶה וְכוּ', וְכֵן אָמְרוּ הִדּוּר מִצְוָה עַד שְׁלִישׁ, עַד כָּאן מִשֶּׁלּוֹ מִכָּאן וְאֵילָךְ מִשֶּׁל הקב"ה. הֲרֵי דַּעַת שִׂפְתוֹתֵיהֶם זַ"ל בָּרוּר מִלֵּלוּ, שֶׁאֵין דַּי בַּעֲשׂוֹת הַמִּצְוָה לְבַד, אֶלָּא שֶׁצָּרִיךְ לְכַבְּדָהּ וּלְהַדְּרָהּ.
HONOR: Our sages, of blessed memory, have already exhorted us on the honor and dignity of a mitzva. They expounded (Shabbat 133b): "'this is my G-d, and I will beautify Him' (Shemot 15:2) - beautify yourself before Him in [the fulfillment of] mitzvot. Thus, make beautiful Tzitzit, beautiful Tefilin, a beautiful Sukkah, a beautiful Torah scroll, [and write it with fine ink, a fine reed, and a skilled penman, and wrap it about with beautiful silks]...". They also said: "A person should spend an extra third to beautify a Mitzvah. Up to this extra third, is on him. Above a third, the Holy One, blessed be He, returns the money to him (in this world)" (Bava Kama 9b). Thus, the intent of their words is quite clearly spoken, that the performance of the mitzva by itself is not enough. Rather, one must also honor and beautify it.