נחמו is said twice for the two בתי מקדש, though the first one was greater and should include whatever they lost in the second one; but the second one’s ירידה is greater and the נחמה is for the ירידה and the ultimate עלי’ה that will follow based on the principle that what falls lower rises higher. This is also the reason the 15th of מנחם אב is higher than the 15th of תשרי וניסן though they too are the middle of the month because the ירידה is greater. This is explained using the פסוק יתרון ארץ בכל היא אררץ לשדה נעבד. The Rebbe seems to be stating that there is a ירידה in קדושה itself: יתרון ארץ בכל היא which corresponds to חורבן בית ראשון. Then there is the ירידה into קליפה ממש that is alluded to with the words: מלך לשדה (דקליפה) נעבד which corresponds to חורבן בית שני.