The one who is meant to accept the Torah from G-d is man, and man is composed of a soul and a body. Once the soul is placed in the body it becomes imprisoned in terms of its ability to experience certain realities. It can no longer experience its own reality, which is ruchniyus or spirituality. Even though G-d's presence is hidden and no longer known, the soul is still able to connect to its own reality and it can feel aspects of spirituality filtered through the sechel, the mind. G-d's intention was that the soul and the body together would both enter the World to Come. In order to do this, the soul must purify the body through Torah and mitzvos.