Tanya for the 29th of Kislev כ''ט כסלו

The Alter Rebbe now goes on to state that, unlike physical garments, which are less important than their wearer, the garments of the divine soul are even loftier than the soul which “wears” them. Thus, “wearing” its garments—i.e., thinking and speaking words of Torah and acting in performance of the commandments—elevates the soul to a higher level.