The analogy for this used in Chassidus is from a fetus: During the time of conception, the gender of the fetus is not yet determined. Only after the first stage of gestation in the womb, the gender of the fetus established. That is why at the very beginning of pregnancy, one may pray for the baby to be a specific gender, but after 40 days into the pregnancy, it isn't appropriate. The gender is already established by then and should not be changed. The analogy is that in this physical world, there are always open possibilities for change, but in the spiritual World to Come, everything is already established, and the soul can't change itself. (See Likutay Torah on Parshas Pinchus, in the first maamar.)
Note that the concept that on a certain level, good and bad seem equal to Hashem is not to be understood literally. Hashem Himself decided that He hates bad deeds and loves good deeds, and this is the ultimate truth. However, Hashem created a level where the difference between bad and good is not noticeable due to a revelation of Hashem's greatness that makes everything in all the worlds seem equal compared to it. The purpose of this level is 1) there must be a level on which unholiness is possible so we can choose to serve Hashem of our own free will, 2) there must be a level where good and bad are interchangeable, so we can change from bad deeds to good deeds (and bad thoughts and feelings to good ones). This level that Hashem created is expressed mainly in this physical world.
Even someone who is presently completely wicked and on the lowest level can change himself to become a very righteous person, and this is possible because of the revelation of Hashem’s encompassing Light in this world.
This is the meaning of what our Sages said, (Pirkei Avos 4:17) “One hour of Teshuva and good deeds in this physical world is better than all of the life of the spiritual World to Come.”
This is because “the life of the spiritual World to Come” is only from the aspect of how Hashem’s revelation is “מְמ ל אַׁ כ ָּלַׁ עָּלְמ ין-permeates all worlds,” which is expressed through limiting and restricting the Light to what each creature can handle, like it says, (Menachos 29b) “The World to Come was created with the letter ‘י-Yud.’”
Just like a י' is shaped like a dot, so too, Hashem’s Light had to be shrunk down to the smallest point in order to be internalized within each of us, according to our capacity.
However, the Torah and good deeds that we perform in this physical world are from the aspect of how Hashem’s revelation is “סוֹב בַׁ כ ָּלַׁ עָּלְמ ין-encompasses all worlds” equally beyond all limitations.
This is the main purpose for which the divine soul came down to become invested into a physical body: Only in this physical world is there an expression of how Hashem’s revelation is “סוֹב בַׁ כ ָּלַׁ עָּלְמ ין-encompasses all worlds,” which enables it to refine and transform the animal soul and body from bad to good.
The number of years of life is allotted to each person according to this goal. To one person, 70 years; to another person, 80 years, etc. Each according to the amount that he needs to refine and transform from the animal soul and body from bad to good.
Every day, a person refines and transforms another portion, so that throughout the years of a person’s life, he completes the process of refining everything for which the soul came down into this world.
The Alter Rebbe explained how specifically because of Hashem’s “encompassing Light” being expressed in this physical world, we are able to transform the body and animal soul from bad to good through Teshuva, Torah, and Mitzvos. The focus is on how Mitzvos can refine and transform the physical body and animal soul, since Mitzvos are the recipients of the “encompassing Light.” (Torah study, by contrast, exists in the spiritual world too, where the “encompassing Light” is not expressed as much).
Now, the Alter Rebbe will explain that Teshuva derives not only from the same “encompassing Light” that Mitzvos come from, but from an even deeper level of Hashem. Teshuva can even fix and complete what was lacking from the Mitzvos:
Chapter 3
However, if the person creates spiritual blemishes through sin, thereby drawing down life-force from holiness into "the Side Opposite of holiness," and he did not refine and transform what he needed to from the body and animal soul, as explained above, how this the purpose of the G-dly soul’s descent into this world,
it is for this situation that we were given the idea of Teshuva, as we say in the 5th bracha of the Shemona Esrai, “and bring us back with complete Teshuva before You.”
And even though our Sages said, regarding Teshuva (Yoma 86a) “If someone sinned, but then did Teshuva, before he moves from his place he is already forgiven,”
nonetheless, even though he is forgiven, the lack remains with regard to the revelation of Hashem that he was supposed to reveal in the process of refining and transforming the body and the animal soul.
The question is: Even if Teshuva brings forgiveness, how does that help the fact that he didn't fulfill the purpose of why his G-dly soul came into this world to reveal Hashem and transform the body and animal soul to holiness?
However, this is the deeper aspect of Teshuva that we ask Hashem for when we say, “Bring us back with complete Teshuva “לפניך-before You.” The deeper meaning of לפניך (lit. before You) is “לפנימיותך-to Your innermost Essence,” which is beyond even the level of how Hashem is “סוֹב בַׁ כ ָּלַׁ עָּלְמ ין-encompasses all worlds,” which only encompasses and surrounds limited worlds. But, Hashem’s Essence is totally beyond any relationship with the worlds, even with regard to relating to them only in an encompassing and distant way.
And, through Teshuva the person draws down a new revelation from the Essence of Hashem, which fills in all the blemishes and whatever was lacking in the revelation of Hashem.
However, the question remains: How is it possible for a limited person to call forth from such a high level, from Hashem's Essence, to draw down a new revelation from Him?
It is for this reason that we request from Hashem, “Bring us back with complete Teshuva before you,” and, like it says in Eicha, (5:21) “Return us to You, and we will return.”
Meaning that You, Hashem, should pour on us a “spiritual awakening” from Above, causing His abundant mercies to flow down to us from the source of all mercies, from His 13 Attributes of Mercy, which are specified in the verse from Micha (7:18-20), “Who is like you, G-d, Who pardons iniquity, etc.,” since this is what will give us the ability to do Teshuva.
And this is the idea of the revelation of the 13 Attributes of Mercy in the month of Elul: It is a preparation that enables us to do Teshuva, to actualize the truth of “אֲנ ַׁיַַַׁׁׁלְדוֹד ַׁי-I am connecting to Hashem whom I love.”
And even though throughout the whole year we mention in the Tachanun prayer the 13 Attributes of Mercy as they are specified in the verses from Ki Sisa, “Hashem Hashem, G-d who is merciful, etc.,” then what is special about the 13 Attributes of Mercy in the month of Elul, in contrast to what is revealed the entire year?
The answer is that these Attributes of Mercy learned out from the verses in Ki Sisa are only Hashem's mercies for our physical life. However, the 13 Attributes of Mercy that we learn out from the verses in Micha, that shine in the month of Elul, are Hashem’s mercies for the life of the G-dly soul, which awaken the souls and empower them to do Teshuva.
And this is the meaning of what is written in Shir Hashirim (6:3) regarding the month of Elul, that “He nourishes me with roses:”
Meaning that He nourishes the Jewish People with the power to do Teshuva. He nourishes and sustains us with “roses,” which have 13 petals, corresponding to the 13 Attributes of Mercy that empower us to do Teshuva.
The 13 Attributes of Mercy are listed in two places: in the Chumash, Parshas Ki Sisa, and in the Tanach, in the book of Micha. In Parshas Ki Sisa Moshe Rabeinu needed to ask for Hashem’s mercies on the Jewish people to not destroy them physically after the sin of the golden calf. Hashem’s response to him was to teach him the 13 Attributes of Mercy mentioned in the Parsha there (see part 1 of the translation of this maamar for a complete listing of the 13 Attributes of Mercy mentioned in Ki Sisa). Those Attributes of Mercy were intended to protect the Jewish People from physical destruction, and when we mention them every day of the year, it awakens Hashem's mercy to grant us physical protection and physical life. However, the 13 Attributes of Mercy mentioned in Micha are specifically about our ability to do Teshuva, not about protection from what happens when we don't do Teshuva, but about the very fact that we can really do Teshuva. That's why they end off by saying, "You give truth to Yaakov and kindness to Avraham, as You swore to our father from days long ago." This means that Hashem gives us the power to do Teshuva in truth, not just Teshuva from sins but the true meaning of Teshuva, to return to our source in Hashem. This "promise to our fathers from days long ago" is that we have an essential connection to Hashem that we inherit from our forefathers, Avraham, Yitzchak, and Yaakov. Through Teshuva, we return to reveal that essential connection to the innermost Essence of Hashem.
To understand this better: The whole year we say in Krias Shema, (Devarim 11:15) “And I (Hashem) will give grass in your fields for your animals.”
The deeper meaning of “your animals” is a reference to the animal soul and the human intellect (which is invested in the animal soul).
In order for them to agree to love Hashem (as mentioned in the Shema), the Sages established the blessing of Yotzer Or as the first of two blessings before the Shema, which describes how the angels, the Ofanim and Chayos, which are the spiritual source of the animal soul and the human intellect, have a great love for Hashem. Therefore, the animal soul and human intellect are also able to have a great love for Hashem, and they also established the Pesukei Dezimra (verses of praise of Hashem that the animal soul and human intellect can relate to on their own level).
The purpose of these is that through them, a person will come to a lengthy contemplation on the greatness of Hashem, to the point that even the animal soul and human intellect agree that it is proper for all living things, including myself, to yearn only for Hashem and nothing else.
However, to awaken the G-dly soul itself to love Hashem, this lengthy contemplation is not needed as much, since, as is says in Mishlei, (20:27) “The soul of man is a flame of Hashem.”
Meaning that just like a flame is naturally drawn upwards to its source, so too it is the nature of the soul of every Jew that is derived from its source in Hashem, that its desire and yearning is to become absorbed in the Light of Hashem and to connect to Him. Since this love is inherent in every Jew's nature, therefore, not as contemplation is needed to awaken the love.
And this is the deeper meaning of what we say in the Shema, “And I (Hashem) will give grass in your fields for your animals.”
The explanation: “Grass” is a reference to angels, who deliver the flow of life-force from Hashem to the lower created beings. Through them, Hashem’s flow of life-force is drawn down from Above to give power and strength to the G-dly soul, so that it should be able to transform the animal soul.
Just like grass gives physical life to physical animals, so too the angels are sent to give spiritual life to the animal soul of man, by giving the person the ability to come to an understanding about Hashem and awaken a love for Hashem in his animal soul. This “spiritual grass” to spiritually feed our animal soul with an understanding and love for Hashem is also derived from the 13 Attributes of Mercy that we mention throughout the year (as specified in Parshas Ki Sisa).
During most of the year, we see Hashem's mercies expressed to us in two ways: To protect us physically and give us physical life. To enable us to refine and transform the animal soul that it should also come to love Hashem. However, in Elul, a different level of Hashem's mercies is expressed:
This level of mercy from Hashem is specifically expressed in the rest of the year. However, regarding the month of Elul, it is written, “He nourishes us with roses,” which have 13 petals that correspond to the aspect of the “13 Attributes of Mercy” (as specified in Micha),
that shine and are revealed in the month of Elul, which enable us to do Teshuva so that whatever revelation of Hashem was lacking due to our errors, should be filled in.
[Note of the Tzemach Tzedek: This drawing down of “roses” - corresponding to Hashem's mercies - are also needed for the G-dly soul itself. For, even though it is the nature of every Jewish soul to yearn to reconnect to Hashem, this does not explain why an extra power is needed for the G-dly soul to do Teshuva. The idea is that there is one level of the person’s own initiative to elevate himself to Hashem that comes from his own essential nature. But, in order to come to elevate himself to Hashem on a level of Teshuva, with very great intensity, beyond what the soul can naturally handle, the person must receive help from Above so that he can reach this level. This is the idea of asking Hashem to “return us to You,” since we need His help to reach true Teshuva, beyond the natural motivation of the G-dly soul. And, regarding this type of help from Above, it says that “He nourishes us with roses.”]