After the Bnei Yisroel received the Torah, only then does the posuk emphasize the specific time that they accepted it. Why is this? Isn’t the Torah above and beyond the limitations of time? The physical limitations of time and place do not play any role and place no restrictions on the performance of Torah and mitzvos. There is however, a lesson regarding our relationship with the Torah which is taught here. Although the Torah transcends the physical realm of time, it should not be viewed as an abstract entity which has no real application in our day and age. The Jew’s spiritual obligation is to utilize the Torah‘s guidelines in his daily lifestyle, thus transforming his lifestyle into one which transcends and surpasses a specific time and place. The emphasis here of time is to teach us that the Torah is a continuum through every generation effecting such a metamorphosis that the Jew is able to spiritually surpass the limitations of time and place and observe the Torah under all conditions.