The enterprise of ta’amei ha’mitzvot, trying to identify the values that underlie the mitzvot, is an important although potentially dangerous one.  The importance lies in the fact that it helps us actualize those values both in the performance of the mitzvot and in other areas of our lives.  So, for example, if we understand that the purpose of blowing the shofar on Rosh HaShanah is to serve as a wake-up call for teshuvah, then being cognizant of this when the shofar is being blown might spur us to reflect and repent.  And if we understand that the reason that the