As mentioned earlier, this verb indicates the internal aspect of the Divine flow of life-force, for “he who blows, does so from his innermost being.”
Thus, the soul originated in the internal aspect of the life-force and flow issuing from G‑d. It is only afterwards, in order to enable it to be invested within the body, that the soul descended to a more external level, as the Alter Rebbe now goes on to say.
ואחר כך ירדה בסתר המדרגה, גם כן על ידי בחינת האותיות שבמאמר: נעשה אדם וכו׳
It then descended through ever more concealing planes, also (like the angels who were created by means of “letters”) by means of the letters that comprise the Divine Utterance,22 “Let us make man…,”
כדי להתלבש בגוף עולם הזה התחתון
in order that it could eventually be invested in a body in this inferior, [physical] world.
This, then, is the difference between souls and angels: Souls derive from the innermost aspect of G‑dliness, the Tetragrammaton, while angels are rooted in the external aspect of G‑dliness, the Divine Name Elokim, as is now explained.
ולכן נקראו המלאכים בשם אלקים בכתוב
For this reason Scripture calls the angels “Elokim”,
וכמו שכתוב: כי ה׳ אלקיכם הוא אלקי האלקים גו׳
as23 in the phrase,24 “For the L‑rd your G‑d, 25He is the G‑d of G‑ds (Elokim).,” the last word here referring to angels,
הודו לאלקי האלקים גו׳
[and likewise],26 “Praise the G‑d of G‑ds (Elokim).,” once again referring to angels by the name “Elokim”,
ויבואו בני האלקים להתייצב גו׳
and (in yet another reference to angels),27 “The sons of G‑d (Elokim) came to present themselves….”
The Name Elokim is applied to angels:
לפי שיניקת חיותם היא מבחינת חיצוניות, שהיא בחינת האותיות לבד
Because they derive their nurture from the external degree [of G‑dliness], which is merely the state of “letters”.