This Maamar develops (some of the ideas in) the Alter Rebbe’s maamar in Likutei Torah on this Parsha. Kodesh Yisroel LaHavaya, means that Neshamos before they descend are on the level of Havaya and even higher, as they are kodesh in relationship with Havaya. Raishis Tevuasu (Tevuaso) means 1) that Neshamos are higher than the creation, 2) that Neshamos are higher even than the purpose of creation. Kol Ochlav YeEshamu is the idea of correcting through teshuva, which not only reveals the fifth level but transforms the other four into the fifth, as ‘Hu ViChumsho chamisha’.
