255. Rabbi Yitzchak said: How fortunate are the pious in this world and the World to Come, as they are all holy. Their bodies are holy and their Nefesh is holy. Their Ruach is holy and their Neshamah is the Holy of Holies. There are three levels - NEFESH, RUACH AND NESHAMAH - just like above, reflecting MALCHUT, TIFERET AND BINAH OF ABOVE. As Rabbi Yehuda has taught, it is written, "Let the earth bring forth living creatures (Heb. 'nefesh')" (Beresheet 1:24), which refers to the soul of Adam. Come and see: These three levels - Nefesh, Ruach and Neshamah - join together, and the superior one is Neshamah.
255. א"ר יִצְחָק, זַכָּאִין אִינּוּן צַדִּיקַיָּיא בְּעָלְמָא דֵּין, וּבְעָלְמָא דְּאָתֵי, דְּהָא כֻּלְּהוּ קַדִּישִׁין. גּוּפָא דִּלְהוֹן קַדִּישָׁא. נַפְשָׁא דִּלְהוֹן קַדִּישָׁא. רוּחָא דִּלְהוֹן קַדִּישָׁא. נִשְׁמְתָא דִּלְהוֹן קֺדֶשׁ קֳדָשִׁים. תְּלַת דַּרְגִּין אִינּוּן, כְּגַוְונָא דִּלְעֵילָּא. דְּתַנְיָא א"ר יְהוּדָה, כְּתִיב תּוֹצֵא הָאָרֶץ נֶפֶשׁ חַיָּה, דָּא הִיא נִשְׁמְתָא דְּאָדָם קַדְמָאָה. תָּא חֲזֵי, תְּלַת דַּרְגִּין אִינּוּן, וְאִתְדְּבָקוּ כְּחַד, נֶפֶשׁ, רוּחַ, נְשָׁמָה. וְעִלָּאָה מִנַּיְיהוּ, נְשָׁמָה.