Rabbinic Halakhah in Sifre Deuteronomy

Sifre Deuteronomy 41

That you may learn them, and observe to do them (Deuteronomy 5:1). This indicates that deeds are dependent upon learning, but learning is not dependent upon deeds. Hence we find that one is punished more severely for failure in learning than for failure in deeds, as it is said: Hear the word of the Lord…