Mesirus Nefesh is above rhyme and reason:[1]
Repentance is to be performed with Mesirus Nefesh which is above intellect. It is for this reason that the Torah does not mention any reason for Mesirus Nefesh, even though it does mention a reason for loving G-d, as βHe is your life.β The reason for this is because love for G-d is drawn from reason and understanding, through Seder Hishtalshlus. However, on Mesirus Nefesh a reason is not mentioned, as it is above intellect, and is faith which is above intellect and comes from Soveiv.
[1] Likkutei Torah p. 46b