"Rabbi Levi said that "this commandment" refers to the recitation of the "Shema" (), but the Rabbis said that it refers to the Sabbath, which is equal to all the precepts of the Torah.The Alphabet of Rabbi Akiva taught that when God was giving Israel the Torah, God told them that if they accepted the Torah and observed God's commandments, then God would give them for eternity a most precious thing that God possessed — the World To Come.