Rabbi Yosi says that whoever fears his mother and father observes the Shabbat. He wonders why the mother is mentioned first, and Rabbi Shimon explains that the mother does not have the power to instill fear that the father does, therefore she is mentioned first. Rabbi Yehuda says that just as heaven and earth were created simultaneously, both parents are equal in fear and honor. Rabbi Shimon tells us about the sanctification below during mating and the supernal mating above.
[Verse 34] The number 32 is emphasized in this section, pertaining to the number of times that Elohim is written in the acts of Creation and the numerical value of Kavod (Honor) and the 32 paths of wisdom. Rabbi Shimon speaks to the Faithful Shepherd, Moses, and tells him to be strong because God will appoint him king on high and below. The sages of Mishnah have said that man's father and mother are Zeir Anpin and the Congregation of Yisrael, Malchut. The Torah is the honor of the father. It is for Yisrael to do the commandments of Aba and Ima, Chochmah and Binah, that are the positive precepts. We hear about the difference between those who hear the precepts direct from God and those who hear them from an intermediary and then obey. The former are children of God and the latter are servants of God.