To understand this we read the Rebbe’s Maamar meluket ה pp 211-212. There are two Taanugs. One Taanug is about the project, what you do – this goes on the expression נעוץ תחלתן בסוף וסופן בתחלתן. The Other Taanug is the pleasure the person, the doer, experiences after the completion of the project. This goes on סוף מעשה במחשבה תחילה. Hashem created a World, the lowest point in Seder Hishtalshelus and He got Taanug from completing that project. After that, our serving Hashem through Torah and Mitzvos touches Him higher than making seder hishtalshelus. This is a Dira B’tachtonin which is what Hashem really wanted from the beginning. In the Samech Vav the Rebbe Rashab identifies 5 expressions from סוף מעשה במחשבה תחילה. Reishis HaMachshava – the beginning of the thought process ( to make the project.) Sof Hamachshava – the end of the thought process. Reishis Hamaase – the beginning of the actual project. Sof Hamaase – the end of the actual project. Machshava Techila – what comes BEFORE the thought process of how to do the project. (And also Sof Maase – what comes AFTER the finished project.) What will come after the finished project is what arose in the doer’s thought first. Moshol of Building a house.
