Keser: The Interface Ayin Beis Volume 1, Discourse 1, Chapter1, Pages 1-3 

Questions on the opening verse: When Israel preceded [saying] "we will do" (naaseh) before "we will understand" (nishma), celestial angels descended and bound for them two crowns, one corresponding to "naaseh" and one corresponding to "nishma." What is the significance of these crowns? And how are they compared to the crowns mentioned in other texts?

To understand all this we need to first delve into the level of the "crown" -- keser -- what is its overall significance?

Keser (crown) -- the beginning of the cosmic order -- has three interpretations (as explained on the Pardes): 1) Pause/patience, which includes refrain and anticipation, preceding the revelation. 2) Literally: crown. The faculty that is the "head" of all of (the divine emanations of Atzilus), just like the crown is the highest garment, the "head" atop of all the bodily garments. 3) Surrounding, encompassing. Referring to the 620 (gematria of keser) pillars of lights, the concealed forces, that surround Atzilus. [The conclusion of the discussion about the three dimension of Keser is in chapters 126-127. But apparently the discussion that begins in chapter 127 is not specifically concluded. perhaps that would have been included in the end of the hemshech, which was never finished].

The explanation: Keser across the entire cosmic order is the level of desire/will which creates a connection between and entity -- the source -- and that which it desires. Keser is thus the initial interface between the source and existence. The source and essence on its own ("before," conceptually, anything arose in its will), is totally beyond and has no relationship with anything (even within itself). By willing and desiring existence the source established a connection with the object of its desire.