There is a practical difference to it - that the soul needs a great root from its aspect of self and its source needs to be honorable to a great degree, such that it will be deserving of all the preciousness which it will have in the future. but it is lowered, to strengthen it and for its own good in the end, when the Master blessed is He puts upon it his rule, "go and diminish yourself, in order to enter this murky body, and to be in it all of the days of its life of vanity.
And there he placed for it rule and law - all of this Torah to serve it and to guard it, these are the things which are relevant to it while it is in the body. But indeed, because its strength and abundant light were already weakened with this diminution, the body remains murky as it is today, even though it [the soul] is within it. But according to the righteousness of its actions is it judged in the future, in its elevation in the levels of its steps, where when it comes a second time into the body in this new light, behold that which it is unable to do now will be done to it, and this is that it shall refine it a complete refinement, to return it to essential honor and illumination as we explained.
For that which is from the beginning, in order that it come into the body, it was necessary to diminish its light, behold that in coming this second time, it is just the opposite, it will come with all light, in order to do the complete refinement as is appropriate