לע"נ מרת אסתר בת ר' שמואל 

Says the pasuk [במדבר ט"ו כ"ג]:

אֵת֩ כׇּל־אֲשֶׁ֨ר צִוָּ֧ה יְ-הֹ-וָ֛-ה אֲלֵיכֶ֖ם בְּיַד־מֹשֶׁ֑ה מִן־הַיּ֞וֹם אֲשֶׁ֨ר צִוָּ֧ה יְ-הֹ-וָ֛-ה וָהָ֖לְאָה לְדֹרֹתֵיכֶֽם׃

even all that Hashem has commanded you by Moses, from the day that Hashem gave commandment, and onward throughout your generations;

Rashi says

את כל אשר צוה וגו׳ – מגיד שכל המודה בעבודה זרה ככופר בכל התורה כולה ובכל מה שנתנבאו נביאים, שנאמר: למן 

היום אשר צוה והלאה.

EVEN ALL THAT [Hashem] HAS COMMANDED [YOU] etc. – This tells us that he who acknowledges the divinity of an idol is like one who denies the Torah in its entirety and all that the prophets prophesied, because it states, "[and if you have erred and not done … all that the Hashem has commanded by Moshe] from the day that Hashem commanded (Moshe), and henceforth [throughout all your generations].

We have to understand - Already in the previous pasuk [כ"ב] it says 

וְכִ֣י תִשְׁגּ֔וּ וְלֹ֣א תַעֲשׂ֔וּ אֵ֥ת כׇּל־הַמִּצְוֺ֖ת הָאֵ֑לֶּה אֲשֶׁר־דִּבֶּ֥ר יְהֹוָ֖ה אֶל־מֹשֶֽׁה׃

“When you shall err, and not observe all these commandments, which Hashem has spoken to Moshe."

The Sifrei expounds and is cited by Rashi that it is talking about Avoda Zara which is one mitzva but equal to all the mitzvos etc. [see there]. So we already have a teaching that Avoda Zara is like all the mitzvos so what was added in פסוק כ"ג?

Also, in פסוק כ"ב it says "אשר דבר ה' אל משה" whereas in פסוק כ"ג it says differently "את כל אשר צוה ה' אליכם מיד משה". [See the Ohr Hachaim].

We also have to understand the simple meaning of the words "מן היום אשר צוה ה' הלאה לדרתיכם". The Gemara in Horiyos [8b] expounds these words and Rashi here offers an explanation that doesn't seem to be the simple meaning of the pasuk. What is the SIMPLE STRAIGHTFORWARD meaning? 

We can explain as follows: This parsha is talking about a korban for a sin committed based on the mistaken psak of the Beis Din to permit Avoda Zara, about which this parsha reveals that both a פר and שעיר are brought as opposed to other sins committed based on the errant psak of the Beis Din where the korban is only a פר. When it comes to a mistaken psak of the Beis Din there are two elements that obligate a special korban. 1] The psak. 2] The מעשה. A מעשה with no psak doesn't bring about the obligation of this special korban. So one could argue that the מעשה of Avoda Zara is different than all other mitzvos and aveiros [because serving Avoda Zara is an "off the charts" level aveira] but the psak to serve Avoda Zara is the same as the psak for all other mitzvos. A psak is a psak is a psak!! If so, why is there a din that a פר and שעיר just be brought when the psak was no different than any other psak and therefore only a פר should be mandated?

We must say that the psak is ALSO fundamentally different than all other psakim which is why it obligates one in a different korban. This is because there is a חלות [change in halachic status] that takes place when Beis Din pakens and the power of the Beis Din - "כח בית דין" - is in their psak. For this reason if the mistaken psak is not something that even the Tzdukim agree to [meaning it is clearly against the psukim] it is not even considered a psak to obligate a korban because there is no "כח בית דין" in this psak. Hence, just like the מעשה of Avoda Zara is different insofar as that it is like transgressing all the mitzvos. so too the psak has a "חלות עקירה" - a status that it uproots all the mitzvos of the Torah ח"ו. That is why this type of psak obligates more than all other psakim and a שעיר must be brought in addition to a פר. 

Now it would appear that these two psukim correspond to the to elements that obligate the korban. פסוק כ"ב relates to the מעשה of Avoda Zara that is a sin on what דיבר ה' אל משה - Hashem spoke to Moshe [as the pasuk states]. This is like not doing ALL the mitzvos with all of the stringency that entails. פסוק כ"ג is talking about the special severity of of a mistaken psak. This is because as we explained there is a special כח בית דין in their psak which creates a unique חלות which is most severe when it comes to Avoda Zara. Therefore there is an additional obligation of an obligation over and above the obligation of other aveiros. About that the pasuk says "את כל אשר צוה ה' עליכם ביד משה"  - meaning that the כח הפסק depends on the proper understanding of Torah because if it is explicit in the Torah that even the Tzdukim agree to it, there is no כח ההוראה - special force of psak. We see this in the Gemara in Nedarim [38a] where it says that the pilpul of Torah was given only to Moshe and his seed and he kindly passed it on to the Jews. The Maharsha explains that this means הבנת דבר מתוך דבר - being able to deduce one idea from another [see the Rosh there in Nedarim]. That is the meaning of the words in the pasuk "את כל אשר צוה ה' אליכם ביד משה" - it was give over to Moshe and from him we received it, referring to his understanding of Torah that enabled him to learn novel halachos that are not explicit in the Torah. 

It would appear that this is what it means at the beginning of the pasuk which is talking about the כח הפסק given to the Jewish people which is "מן היום אשר צוה ה' והלאה לדרותיכם" meaning that when Hashem gave us the Torah, we also received בעלות - a type of ownership over it because Torah is לא בשמים היא!! [See Bava Metzia 86a where Rava Bar Nachmani decides in a machlokes between Hashem and the heavenly yeshiva. See also 'דרשות הר"ן דרשה חמישית נוסח ב]. Automatically this is a matter that pertains לדורותיכם - for all the generations and didn't remain with Moshe and his seed alone. There is also another aspect regarding the Torah itself [and not just the Rabbis]. Since the Beis Din has a כח הפסק this means that the Torah wasn't just given at Sinai but rather was even for all the generations. Hence they have a special כח הפסק which creates a חלות making a פסק about Avoda Zara especially severe.         

WOW!

[עפ"י תורת מו"ר הגאון הגדול רבי ד"י מן זצ"ל]