ואם לא תשמעו לי. לִהְיוֹת עֲמֵלִים בַּתּוֹרָה, לָדַעַת מִדְרַשׁ חֲכָמִים. יָכוֹל לְקִיּוּם הַמִּצְווֹת? כְּשֶׁהוּא אוֹמֵר וְלֹא תַעֲשׂוּ וְגוֹ' הֲרֵי קִיּוּם מִצְווֹת אָמוּר, הָא מָה אֲנִי מְקַיֵּם וְאִם לֹא תִשְׁמְעוּ לִי? לִהְיוֹת עֲמֵלִים בַּתּוֹרָה, וּמַה תַּ"לֹ לִי? אֵין לִי אֶלָּא זֶה הַמַּכִּיר אֶת רִבּוֹנוֹ וּמְכַוֵּן לִמְרֹד בּוֹ, וְכֵן בְּנִמְרוֹד "גִּבּוֹר צַיִד לִפְנֵי ה'" (בראשית י'), שֶׁמַּכִּירוֹ וּמִתְכַּוֵּן לִמְרֹד בּוֹ, וְכֵן בְּאַנְשֵׁי סְדוֹם "רָעִים וְחַטָּאִים לַה' מְאֹד" (שם י"ג), מַכִּירִים אֶת רִבּוֹנָם וּמִתְכַּוְּנִים לִמְרֹד בּוֹ (ספרא): ואם לא תשמעו לי BUT IF YE WILL NOT HEARKEN UNTO ME to study the Torah laboriously in order to fathom the textual interpretation of the Sages…, I also will do this unto you, etc. One might think that this refers to the fulfillment of the commandments! When, however, Scripture states immediately afterwards: “and ye will not do [all my commandments]”, it is evident that the fulfilment of the commandments is mentioned there! How, then, must I explain לא תשמעו לי? Obviously as meaning: “But if you will not hearken unto Me to study the Torah industriously” as I bid you do when I said אם בחקתי תלכו (cf. Rashi on v. 3). And what is the force of the word לי? (To express this idea would it not have sufficed to state: ואם לא תשמעו?) It implies that your disobedience is directed לי against Me. The word לי is used only in the case of such a one who knows his Master and yet of set purpose rebels against Him (i. e. the entire chapter containing these threats of punishment is addressed only to such a person, not to one who sins against God unwittingly). Similarly in reference to Nimrod: (Genesis 10:9) “a mighty hunter before (לפני) the Lord” which means that he knew Him and yet of set purpose rebelled against him. Similarly in reference to the men of Sodom: (Genesis 13:13) “[But the men of Sodom were] evil and sinful against the Lord ('לה) exceedingly” — they knew their Master and yet of set purpose rebelled against him (Sifra, Bechukotai, Section 2 1-2; cf. Rashi on those two verses).
ולא תעשו. מִשֶּׁלֹּא תִלְמְדוּ לֹא תַעֲשׂוּ, הֲרֵי שְׁתֵּי עֲבֵרוֹת: ולא תעשו AND YOU WILL NOT DO — Because you will not learn you will not practice the commandments: thus you have two separate sins mentioned here (Sifra, Bechukotai, Section 2 3).