The Jews were rewarded with two crowns for preceding naaseh by nishma. Asks the Ksav Sofer, why two crowns when precession is only one? He explains that it reveals the meaning of nishma which cannot mean to hear, as you cannot do before hearing so it means to understand, deserving two crowns, whereas hearing does not deserve a crown because it is part of doing.
Moderator: Can you please correct the title?
Moderator: Torah in the title of the OP is mispelled.