The divine soul (or neshama) itself is pure, literally a portion of God above, and so it does not require purification and elevation.
Yet it descends into a physical body, tasked with refining and rectifying both that body and the parts of this world related to and affected by it.
It follows that the more the mitzva is interconnected with physical objects in this world and the broader its reach, so is its cosmic effect.
To the extent that the mitzva relates to and impacts this world, so is the neshama’s success in its mission.
Rabbi Adin Steinsaltz