Nishma as a level in kabalat Ol

Often Nishma - 'We will listen' is translated as undertanding after you are already doing the Na'ase - 'we will do'. 

However, the truth is that Nishma is also a concept of keter - crown just like na'ase. It is listening with kabalat ol and bitul - accepting the yolk of heaven. 

The level of Nishma can be described as:

Like someone who is listening to the shchina mamash. 

Ta'an leshoni imratecha - we are only repeating over what the shchina says.

When you do the mitzvot you are drawing down from ratzon into chochma. - osin Retzono.

However, when you listen, nishma, you draw down from the mekor of ratzon into ratzon.

Na'ase after nishma is even higher. With nishma you are batel - nullified to the ratzon - will. 

With na'ase you are batel to the bal hartzon - the one who has the will, meaning whatever ratzon will come out, you are already batel - nullified to it, before it comes out.

If nishma was before na'ase it would imply that you are going to do whatever it is after you hear it (unequivocally), but when it comes before, you do not have to hear it to accept it.

Na'se - We will do is keter shebe'keter - the crown of the crown. Nishma keter shebe'chochma - the crown of wisdom.

Kol ha'omer ein li ela tora - (nishma bli na'ase) afilu torah (de'nishma) ein lo - someone who says they only have the wisdom of the Torah, with out the accepting of the yolk of action, does not even have Torah. This is because the higher level of keter comes before the lower level.

Mittler Rebbe -tzaina u'rena