A second direction is to explain "this mitzva" as referring to repentance that was referred to in the parsha above. Concerning that it says, "It is not hidden from you," for you have no excuse to say that you did not know that G-d accepts the repentance of sinners. For you know about the concept of repentance more than the rest of the nations. For both Israel and repentance preceded the world (Pesachim 54a). If so, when G-d created repentance you (Israel) were also there. And whereas the nations need to be specially prompted about repentance, like the people of Nineve, you need no such prompting, for the secret of repentance is revealed to you from the beginning of time. It is (therefore) not hidden from you.

"It is not in Heaven so you should say, 'Who will go up to Heaven to get it for us?'" This means that G-d does not request that the rebellious sinner "trample His courtyards" to ask G-d if He will accept our repentance. This secret has already been revealed to us.

Or, perhaps, this ("it is not in Heaven . . .) refers to what has been stated above, "Return unto Hashem your G-d." If you say, "If our sins caused this diversion, that the Divine Presence should remove Itself from the lower worlds and ascend to the heights, I should return to Him and He should not have to return to me. For I caused this distancing (of the Divine Presence) and how can I "return unto Him, may He be blessed.? I am therefore at my wit's end and wonder, where can I go for His Spirit?"

To this it says, "It is not hidden from you." Even from you the concept of return unto Hashem Himself. You do not have to ascend to Heaven to Him. Rather, when you prepare your heart to return to Him, may He be blessed, He will come back and return to you and bring the Divine Presence down to you.