The Talmud relates that the exclamation of the Jews, “Na’aseh V’Nishma”, was so impressive to the Angels that they responded by crowning the Jews with two crowns each, one for Na’aseh and one for Nishma. However, it requires some explanation as to why this inverted order, implying a commitment without being informed of the details, is so laudatory; and presuming that it is, one crown would appear sufficient, rather than two.

In explanation, the Beit HaLevi (in the introduction to his Responsa; in I, 6 of those Responsa; and in his commentary al haTorah) suggests that Na’aseh actually contains Nishma within it, as it would be impossible to perform the mitzvot without first learning their details. The greatness of stating Nishma after Na’aseh was that it indicated an acceptance of Torah study above and beyond that which was necessary to fufill the mitzvot. Thus, the phrase, which actually means “Nishma V’Na’aseh V’Nishma”, conveys two separate acceptances of the study of Torah: that which is practically necessary for observing the halakhah; and beyond that, study in and of itself, separate from any practical considerations. Hence, two crowns are appropriate: inverting the order of the words turned one acceptance into two. (The Bet HaLevi’s great-grandson, Rav Joseph B. Soloveichik, suggested a different explanation of the greatness of “Na’aseh V’Nishma”; see “Reflections of the Rav”.)