This is the mystical meaning of the statement regarding the world of Atzilut, that it is entirely divinity, in the mystical statement “He, His life, and His attributes are one.”10Tikkunei Zohar, Introduction 3b. Even the souls of other living creatures, when they pass through the world of Atzilut, are categorized as still cleaving to His essence.
In the world of Beria (Creation), the aforementioned second level is dominant, which is the level of the vessel that constitutes the will to give. Therefore, when the soul descends and enters the world of Beria, acquiring the type of vessel that exists there, then it is called neshama. At that point, it has already emerged and separated from His essence and has merited its own name: neshama. Nevertheless, this vessel is extremely pure, since it equates its form with that of the Emanator by acquiring the will to give, and therefore it is categorized as wholly spiritual.