Torah study employs the innermost garments of one’s soul, i.e., thought
When a person thinks and speaks about Torah, his thoughts and words become Torah.
It follows that the person is transformed into a vehicle by which to express the Torah, the supreme manifestation of Godliness in the world.
This constitutes the dwelling of the Divine Presence upon one’s divine soul, as evidenced by the talmudic passage:
The phrase “The Divine Presence is with him” refers to the idea that it rests upon his divine soul; that is, there occurs the revelation of God as the source of divine light, unimpeded by the exterior casing of the world. All this takes place within one who engages in Torah study.
Rabbi Adin Steinsaltz