Garments in Gan Eden:
The Mitzvos create garments in Gan Eden for the soul. The action of the Mitzvos create the garments needed for the soul’s experience in the lower Gan Eden, Gan Eden Hatachton. The Kavana or inner intent that one has when performing the Mitzvah creates the garment needed for the soul’s experience in the Higher Gan Eden, Gan Eden Haelyon.
 Torah Or Shemos 53c