Class Thirty One in Section Four of Neshamos come

Neshamos are connected to Keilim (thought) (5). The source of the Neshama is from תחת כסא הכבוד because it is a מציאות and a נברא and as such is limited etc. But it comes from thought not speech. Additionally it (wishes to and does) knows its source (בינה דאצילות) regarding which it is written אימא אילעא מקננא בכורסייא. So, it’s in Malchus but as a creation which is G-dly it is not cut off from its source.