Rabbi Sacks on Siddur, Giving Thanks, Blessings on Mitzvot
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BLESSINGS ON MITZVOT Most mitzvot, except those “between man and man,” require a blessing prior to their performance. The blessing is, in effect, the declaration of an intention to fulfill the commandment, an expression of kavana, sacred intent. There are two basic formulae, “Who has commanded us to…” and “Who has commanded us about…” The most common explanation – though there are exceptions – is that the former is used when fulfilling a commandment which I personally am obligated to do, while the latter relates to fulfilling a commandment on behalf of others (as when a mohel circumcises a child on behalf of its parents).