Commentary for Makkot 46:3
ר' חנניא בן עקשיא אומר רצה הקב"ה לזכות את ישראל לפיכך הרבה להם תורה ומצות שנאמר (ישעיהו מב, כא) ה' חפץ למען צדקו יגדיל תורה ויאדיר:
Rebbi Chanania ben Akashia says, Hashem wanted to give merit to Isreal. Therefore he gave them many mitzvas as the Torah says (Isaiah 42,21) "Hashem was pleased, for His righteousness’sake, To make the teaching great and glorious."
Rashi on Makkot
So that they can receive reward by virtue of holding themselves back from transgressions. Therefore, [God] increased [the number of commandments] for them. [God] did not need to command them so many commandments regarding vermin and carcasses which people naturally can't stand, but did so in order to give people reward for avoiding them.
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