Musar על מגילה 32:8

The purpose of our joy on Purim is to achieve harmony of body and soul, as we have mentioned. Our sages read this into the words ליהודים היתה אורה i.e. Torah, and ששון, i.e. joy that we have accepted Torah voluntarily in the fullest sense of the word. Torah is good for both body and soul, it has revealed as well as hidden meanings. The Torah contains elements that address themselves to the sphere of action and elements that address themselves to the sphere of meditation. Haman intended to wipe out the Jews bodily as well as spiritually. This is why the Book of Esther describes his plan as a dual one, i.e. להשמיד ולהרוג. The word להשמיד with its connotation of Shemad, alludes to the destruction of the Jews as a spiritual force, whereas the word ולהרוג, refers to the physical destruction of the Jews. This is the way the author of Manot Ha-Levi explains these words.