09b. Ki Kaasher HaShamayim HaChadashim 5734, Class Two.

09b. Ki Kaasher HaShamayim HaChadashim 5734, Class Two.
The Ma’amar also explores the notion of new neshamos, but this (it appears) happens on two levels:
A. where it is equal to Torah and Mitzvos (בראשית בשביל ישראל ובשביל התורה); and where they are above Torah and Mitzvos and one with Hashem. On this level Yidden connect Torah (and Mitzvos) to Hashem rather than the other way around.
He explains that on this level also there will be new Neshamos, but they are also (still) called by the same name; as it says, כן יעמוד זרעכם ושמכם.

09b. Ki Kaasher HaShamayim HaChadashim 5734, Class Two.