קדש ישראל להוי’ה is Yidden in the good times, when they are on the level of קדש, the fourth level חכמה, השתלשלות.
כל אוכליו יאשמו is Yidden in Galus with all kinds of challenge that reveals the fifth level: אשם שהוא וחומשו חמשה the financial aspect of the אשם (the fine) is a quarter on top of the principal and with the addition it is five (fourths) parts, this is the level of יחידה.
This has two aspects: A. As the fifth level תשובה is an idea onto itself and B. as it effects the other four levels.
This is indicated in the fact that the fifth level is part of the other four. MP3