CS, To understand the Baal Hatanya in 27 mentioned above, look at the Sefer Habris by Rabbi Pinchas Eliyahu written in around 1800 who explains that the once yetzer horah’s power is exhausted. in order for tzadikim to advance a new level of neshomo is given to them. There is a total of 25 levels which can be acquired 5 levels within 5 levels.
נפש, רוח, נשמה, חיה and יחידה such as נפש שבנפש to יחידה שביחידה.
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