Continuing in the מאמר, the רבי quotes and explains a מאמר of the רבי מהר"ש dealing with the גמרא's description of the אידן receiving two crowns for "נעשה ונשמע": Was the specialty of "נעשה ונשמע" in as of itself, or because of the אידן's dedication expressed in saying "נעשה" before "נשמע"?

The רבי מהר"ש launches into a lengthy explanation of "קבלת עול מלכות שמים" vs. "קבלת עול מצות", and "רצוא" vs. "שוב", and explains that a crown is מקיף.

As the רבי explains, when a איד does a מצוה, the connection to Hashem can still be trapped within the איד's personal experience, and be less about Hashem. Only when coming after the introduction of "נעשה", is it crown-worthy; a connection to Hashem, on Hashem's level!