Do not desecrate My holy Name. I must be sanctified among Bnei Yisrael. I am Hashem [and] I am making you holy (Vayikra 22:32).
The gemara in Maseches Pesachim explains that a regular person cannot stand in the same place (in the Next World) as someone who gave up their life al kiddush Hashem.
We can understand this with some further explanation. If a person gives something to someone else the act of giving and receiving remains dependent on the ability of both parties to be able to provide and accept. Hashem however has no such limitations. Therefore when He gives the act is limited only by the receiver’s ability to accept.
A person who gives up his life al Kiddush Hashem is nullifying his entire existence for Hashem. He then becomes a vessel that can receive without limit because he has completely given over his whole self to Hashem. Therefore he becomes above all other creations and no one else can stand in his place. (Rav Pincus Tiferes Shimshon on the Torah)
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