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The importance of Pure Thoughts
Just as our forefathers cleansed themselves physically and spiritually to receive the Torah at Mount Sinai, the Sofer needs to prepare himself before writing. He does so by immersing in a mikveh and developing pure and proper thoughts. After immersing in the mikveh, the Sofer must begin his writing by saying the following meditation: "I am hereby writing this Scroll of the Torah for the sake of the holiness of the Torah." If the scribe does not have this in mind, the Torah scroll may be very beautiful, but it is not a kosher Sefer Torah. As such, it needs to be entombed.
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