Thus, the soul originated in the internal aspect of the life-force and flow issuing from G-d. It is only afterward, in order to enable it to be invested within the body, that the soul descended to a more external level.

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.