Tanya Chapter 16, Class 4 (125). The idea of “Parcha LiAila” that our Torah and Mitzvos soar upwards and are available for us as schar in Gan Eden was explained. Kavana is the key to this “Parcha LiAila”. The connection tot the מאמר חז”ל מחשבה טובה הקדוש ברוך הוא מצרפה למעשה was explained in context: He connects our “good thought” (IOW our “ביסל אידישע הארץ”) to our actions to consider them inspired.