The Mitzvot, whose source is the level of Arich Anpin, are on a higher plane than Torah; However, as they stand in the sefirot they are situated in Malchut—lower than Torah—which is situated in Z”A. This inversion is because, only through created beings and fulfilling His Mitzvos is G-d recognized as “king.” Therefore, the Mitzvos are considered the essence of Torah.