This is my G-d, and I will exalt him (Ex. 15:2) – from Song of the Sea:
exalt yourself before Him in [the fulfillment of] precepts. [Thus:] make a beautiful sukkah before Him, a beautiful lulav, a beautiful shofar, beautiful fringes, and a beautiful Scroll of the Law,
and write [the scroll] with fine ink, a fine reed [-pen], and a skilled penman, and wrap it with beautiful silks.
Thus we have the idea of “hiddur mitzvah” to beautify a required act shows praise to G-d.
Reading the text slightly differently – to mean not “exalt”(anveyhu) but “emulate” (ani v’hu – lit. “me and Him”):
Abba Saul interpreted . . . be like Him: just as G-d is gracious and compassionate, so you be gracious and compassionate.
We exalt (others read "adorn") G-d by creating beauty and by beautiful and compassionate actions.
(note: sorry for the male pronoun – it’s the only way to make Abba Saul’s pun work).