You will also see that the powers of the soul (neshamah) consist of the Nefesh, Ruach, Neshamah and Neshamah-of-the-Neshamah. AV is the Neshamah-of-the-Neshamah and the ultimate illumination, and accordingly, the root of the body is not revealed at all on that level. In the Ear, the Neshamah-of-the-Neshamah is concealed, and the body begins to be revealed. In the Nose, the Neshamah too is concealed, while the body is even more revealed. In the Mouth, the Ruach is also concealed, while the body is completely revealed. This is bound up with the teaching that the lights of the Mouth emerged only on the level of the Nefesh, as discussed in detail elsewhere (see Ginzey Ramchal p. 300).
Nefesh, Ruach, Neshamah, and the Soul of the Soul
Kalach Pitchei Chokhmah 35:17