Neshomos of Mah and Ban

Neshomos of the Divine name Mah

Numerically equivalent to the word Odom meaning a person.

Neshomos of the Divine name Ban

The Frierdiker Rebbe in a Maamor ‘VeHar Sinai Oshan Kulo’ from 5698 (pp258) says they differ in their absolute ‘Bittul’ - in the way that they self-nullify. This is true even whilst they are both still at their source in Malchus the storehouse of all Neshomos. The self-nullification of the Neshomos of Mah is an absolute ‘Bittul’ from their souls more than from their bodies. Whilst the self-nullification of the Neshomos of Ban is an absolute ‘Bittul’ that comes more from their substance than from their souls. Both types of souls need to descend to this world to earn an elevation above thereafter.