The Yalkut Shimeoni, in true Rabbinical style, amplifies still
farther the license conceded in the above quotations. Rabbi
Eliezer says that the Israelites bewailed thus before God,
exclaiming, "We would fain be occupied night and day in the law,
but we have not the necessary leisure." Then the Holy
One--blessed be He!--said, "Perform the commandment of the
Phylacteries, and I will account it as if you were occupied
night and day in the study of the law."
Anyhow, all the precepts are being observed by all Israel taken
together, viz, the priests observe their part, the Levites theirs, and
the Israelites theirs; thus the whole keep all. For the Holy
One--blessed be He!--has written a law for His faithful servants, the
nation of Israel, and as a nation they keep the whole law. It is as once
when a king wrote to his subjects thus, "Behold, I command you to
prepare for war against the enemy; raise the walls higher, collect arms,
and store up victuals;" and those that were builders looked after the
walls, the armorers after the weapons, the farmers after the stores of
food, etc., etc. Each, according to his ability, did all that was
required of him, and all unitedly fulfilled the king's command.
THE KABBALA, _Kitzur Sh'lu_, p. 6, col. 2.