The correlation between the mitzvah and its intention is sourced in the supernal world of Atzilus: the intention to cleave to Hashem is sourced in the lights of Atzilus while the act or speech of the mitzvah is sourced in the vessels. Lights are about uncontained, unlimited manifestation of the Divine. Vessels are about expressing Hashem’s infinity in defined, structured ways. The attachment of the light with Hashem is total, the attachment of the vessels with Hashem is total. But the way this total attachment is expressed is different in each of them. In the light, the attachment is apparent, while in the vessels the attachment is inapparent. The same is true with the mitzvah and its intention. Each of them constitutes attachment to the Divine. The difference lies in how apparent this attachment is.