…whereby the substance of the creations remains unchanged yet their soul may nevertheless be increased within them, giving them a higher status… For the quality of man’s soul determines his status.
…even though their body does not change. This is the Additional Soul given to man. Experience proves the existence of the Additional Soul (נפש יתירה, nefesh yeteirah) – another Neshamah that enters in addition to the first. This brings a great increase in status yet there is no change in the body.
Part 2: Correspondingly in the higher realm too He instituted in the Sefirot the phenomenon… This phenomenon must necessarily have a root in the higher realm, for there is nothing that does not have a root.