by Reb Akiva at Mystical Paths
Na'a'se v'Nishma, we will do and we will understand. The significance of this declaration (made at Har Sinai) was that the Jewish people put "we will do" before "we will understand", implying that hey were committed to the Torah on a level independent of whether they understood or agreed with it. They would make every effort to understand it, as that too is what G-d wants.
But under no circumstances would "we will do" be dependent on "we will understand".
--Maamar Chayav Inash Livsumei, Torah Or/Likkutei Torah, The Baal HaTanya / Alter Rebbe of Chabad
BS"D - בסיעתא דשמיא