Class Thirty Three in Section Four of Neshamos come

Neshamos are connected to Keilim (thought) (7). Elokus can be in גבול. Two examples are cited: 1) אור הנשמה דבי”ע, and 2) כלים דאצילות. נשמה like the examples cited are also limited and in a state of דביקות בלתי ניכרת. To see the דביקות of כלים requires אור going into them: when אור אין סוף enters limited and formed (colors for example) כלים and they hold the light rather than implode you discover that they are G-dly. Neshamos are the same: the G-dliness of Neshama is apparent when you see that it is connected to its source even in אצילות as opposed to מלאכים. The limited נשמה is not cut off from its אצילות source, thus we can say that their source is not only מלכות but אצילות as well.