On Exodus 21,7, כי ימכור איש את בתו לאמה, the Zohar, Sullam edition page 17, explains the entire paragraph as referring to the soul. The איש in the paragraph represents G–d, since G–d is also known as איש מלחמה, as we know from Exodus 15,3. The words "his daughter," refer to the soul. The exhortation תצא כצאת העבדים, means that she must not leave the body sullied, i.e. full of debts (sins) like the male slaves, but as a free (sinless) being. ואם לא יעדה, if the body (her master) that she inhabited did not "wed” her, i.e. has not matched her in sanctity and holiness, that body will be lost, i.e. והפדה, has to release her. Only when the body does penitence, תשובה, can the soul act as a release for it from purgatory. The body is not at liberty to consign the soul to purgatory, since אם אחרת יקח לו, the sinner may have to undergo transmigration, have to live another life on earth in order to rehabilitate itself. This process may repeat itself up to three times, i.e. שלוש אלה. The basis for the approach that we are talking about גלגול נשמות, may be the use of the word אחרת in our paragraph which is similar to Leviticus 14,42, ועפר אחר יקח.

Another place where the idea that the Torah has the soul in mind (also) could be the Midrash we discussed earlier in which Job is cited. The "king's image” mentioned in that Midrash may be the עולם היצירה, whereas the “prison” referred to would be the עולם העשיה. The שלטון ruler, mentioned in that Midrash, refers to the mind, the עולם הבריאה, the higher world, the world of the righteous who are governed by their יצר טוב "good urge."

Acquisiton of מעשים טובים, may not be something independent of the performance of so called מצות, rather it may be the manner in which the commandments are performed. There are 5 levels of performing the various commandments, which may elevate such performance into מעשים טובים, "good deeds." The five people mentioned in our Midrash may personify those five levels of "mitzvah performance." 1) "Ordinary הדור מצוה," i.e. Miriam's allowing the children to live; 1b) the additional dimension she displayed by financing the survival of these children herself. This made Miriam a paragon of the virtue of הדור מצוה, a level described by G–d elsewhere as בקרובי אקדש, "I will be sanctified through those that are close to Me" (when the sons of Aaron died, Leviticus 10,2-3).

2. זרוז מצוה a display of eagerness to perform the commandment. That this is a higher level of performance is based on the verse אשר יעשה אותם האדם וחי בהם, "that man should do them and live (come to life) thereby," (Lev. 18,5). It means that performance should be joyful in order that a person may qualify for this level. One way of proving this is to perform the part of the מצוה one is capable of fulfilling even if one is fully aware that one will never be able to perform the מצוה in its entirety. An example of such זרוז was Moses establishing three cities of refuge on the East Bank of the Jordan, though these would not become operative until they would be matched by three more such cities on the West Bank. Moses could have left even the first three such cities to be set aside by his successor since he was aware that he would not be alive when they would begin to fulfil their designated purpose. Compare the Torah on this in Numbers 35,14-15, and Deut. 4,41.

3. The third method of acquiring that status of doing מעשים טובים, is performance of the commandment when it involves various degrees of self sacrifice, מסירת נפש. The Mechilta explains this in connection with Exodus 20,6, where G–d promises reward for the next two thousand generations to people who have performed His commandments, whereas in Deut 7,9, the reward is promised for one thousand generations. The difference is due to whether the commandments have been performed out of love for G–d or out of fear of G–d. Isaac is reported to have replied to Ishmael who had boasted of his מסירת נפש when undergoing circumcision at the age of thirteen, a deed Isaac could not match since he had been only eight days old at his own circumcision. He told his half-brother Ishmael that he would offer up all his organs at the עקדה, thus proving even greater self-sacrifice.

4. A fourth level of מצוה performance is performance of the commandment for the sake of G–d, not for the securing of any kind of advantage on this earth. Abraham was a prime example of this when he risked his life to liberate Lot and incidentally all the people of Sodom, etc, and refused as much as a shoelace of the loot which was legally his (Genesis 14,22).

5. A fifth level of performance is one which shows disdain for the comforts of life, as demonstrated by Jacob, who asked G–d only for minimal necessities such as food, clothing and shelter (Genesis 28,20).

סקול יסקל השור ולא יאכל את בשרו. The ox must be stoned, and its meat must not be eaten." Rabbi Menachem Habavli explains that the reason for this injunction is that once the verdict on the ox has been pronounced, i.e. that it is to be executed, its flesh is automatically forbidden, just as we have the rule that כל שעתיד להשרף כשרוף דמי, that anything that is to be burned, is considered for legal purposes as if it had already been burned. Anyone who has become the instrument of harm or death to a third party becomes detested and one must not derive any benefit from such person or thing. Such a person's fate is to be "consumed" by others. A שליח לדבר עברה, someone designated to perform a transgression, can no longer serve as עץ מאכל, a fruit-bearing tree.

ובעל השור נקי, the owner of that ox is "free." G–d the Creator says to the owner that unfortunately his negligence has brought him to this sorry state. If he repents however, his sin will be forgiven, i.e. "his flesh will not be consumed."

כי תצא אש ומצאה קוצים. When fire escapes and feeds on thistles, etc." The reason the Torah had to include this piece of legislation is that whereas one would have thought that if someone makes a fire within the confines of his own home, he is not responsible if his neighbours' property is accidentally damaged by this fire, the Torah imposes the duty to see to it that any hazardous activity, even within one's own house, must be accompanied by precautions to safeguard one's environment. This is a general rule, non-observance of which interferes with a person's principal aim in life, i.e. to attain a level of holiness.

על כל דבר פשע אשר יאמר כי הוא זה. This is the injunction to deal with claims and counterclaims of people to whom animals or objects have been entrusted for safekeeping. The Torah states that if the accused denies owing anything, he is believed, since people do not possess the effrontery to deny that they have had any dealings with the claimant (Baba Metzia 3).

כי יתן איש אל רעהו וכו, When the trustee is paid for his work, he is liable even if the items have been stolen, etc. as long as his life was not endangered in protecting the goods entrusted to him. We see in this a wonderful hint that we have been entrusted by G–d to keep His commandments, and that we are held accountable if non-performance was due to negligence, laziness, etc. The words "if they have been stolen from him, he has to make restitution to their owner," refer to the restitution we have to make to G–d for not having taken care of the tasks entrusted to us.

אם חבול תחבול שלמת רעך, Rashi explains that the subject matter is a garment worn by day. This is difficult, since the Torah continues "when he lies down at night, what will he (the indigent debtor) cover himself with?" From this it seems obvious that the Torah must have referred to a cover the debtor needs at night! Perhaps the bed the Torah has in mind is one which is used as a "table" at meal times. The verse may however contain a meaning in the mystical realm. Sometimes a person "grabs" the מצות, i.e. the reward for them which should by rights have accrued to someone else. The Zohar illustrates this in connection with כסוי חטאה in Psalms 32,1, and it is dealt with in Pardes Rimonim, in the seventh chapter dealing with the soul. The upshot is that even if a person has committed so many sins, i.e. is so indebted to G–d that his "clothing" (i.e. body) is pledged in payment, it is never too late to repent and to reverse the process of indebtedness to G–d. G–d says to the person who has sinned almost till the end of his life i.e. עד בא השמש, that his garment will be restored if he repents. The garment is a euphemism for the body. Were the person not to repent, his soul would be exposed, return "naked" to G–d once the body dies it had inhabited. The words והיה כי יצעק אלי ושמעתי כי חנון אני, "when he will cry out I will listen, for I am gracious," is a reference to the prayer for forgiveness of the repentant sinner.

מלאתך ודמעך לא תאחר. Do not delay to offer the fullness of your harvest." Rabbi Menachem Habavli explains that the Torah here tells us that when prayer is accompanied by tears, is the result of a broken heart, then G–d's response will not be delayed. It is our tradition that the "gates of tears," are never locked (Berachot 32).

לא תשא שמע שוא. A judge must not listen to the arguments of one litigant when his opposite number is absent. Rabbi Menachem Habavli writes that we may view the body and the soul as two litigants before the judge, i.e. G–d. As long as they both approach G–d simultaneously, G–d judges them. If, however, the body has already died, become decomposed, etc., the sinner, i.e the soul, remains a litigant who cannot be dealt with since his partner in crime is missing. This is why the Torah has to say elsewhere וכפר אדמתו עמו, (Deut 32,41) that the red looking body i.e. אדמדם (while full of blood) is the other litigant. If it has departed there is nothing else for the soul to do but return to its origin, the place below G–d's throne.

ודל לא תהדר בריבו. Do not favour the poor when he is involved in litigation." If someone is "poor" in Torah knowledge he does not deserve any special consideration by the judges. When he is "rich" in Torah knowledge, however, he does deserve special consideration, such as his case being dealt with by the judges ahead of others.

שלוש פעמים בשנה יראה כל זכורך וכו. Rabbi Menachem Habavli explains that ordinarily a person who is full of sins (as we all are) would not have the audacity to appear before His King three times a year wearing these sins around his neck as if they were jewelry. Since we are commanded to make such appearance, it is clear we must see to it that we are free from sin. The word פעמים is reminiscent of פעמון ,bell. In other words, the commandments are to serve as an alarm bell that we should cleanse ourselves from sin before undertaking the pilgrimage and appearing in the Presence of G'd in the holy Temple.