The primary goal in any business transaction is the profit that the entrepreneur will derive from it. Nevertheless, there are differences in the nature of people involved in commerce.

For some, profit is the only reason for running a business, and the work that it entails is seen as a burden. By contrast, another businessman may find the enterprise itself intrinsically rewarding. Though he also anticipates profits, he enjoys the work for its own sake, even when he must expend considerable time and effort. For this person the monetary rewards in no way compare to the enjoyment of the labor itself.

On a spiritual level, the Torah is the life's work of our soul. A Jew may have several reasons for studying Torah. Besides gaining knowledge on how to lead his life in a Jewish way, he will reap an additional reward because Torah study itself is a mitzvah. However nothing can compare to the deep joy and pleasure to be derived from the very involvement in the study of Torah, if one is submerged in it, body and soul.

Igros Kodesh of the Rebbe, Vol. 13, p. 249