The creation of worlds is elevated into Atik, the level of Keter-Crown, which is associated with Ohr Ein Sof. Hence, a greater manifestation of Elokus-G-dliness, i.e., the Ohr Ein Sof, is revealed into Malchut on Yom Kippur, and through this into the created worlds.
This concept of the elevation of Malchut into Atik is found in all of the day of atonement, not only during the Neila prayer. There are in this the elevation of Malchut into Atik many levels, and the principal elevation is in the Neila—the closing prayer of the day.
And behold, know that the levels of Yom Kippur are divided into two general levels. That of the Shabbos, Shabbason He (in the feminine language) and Shabbos, Shabbason Hu (in the masculine language). In general, in the order of the chain of creation the “masculine” is the higher level, and the “feminine” is the lower one. These two levels, the “masculine” and “feminine” aspect of Yom Kippur, are in Atik, for Yom Kippur in general is the level of Atik, the higher level in Keter, and not Arich the lower one. Speaking in levels of the G-dly soul mentioned earlier, generally Arich is the lower level of Keter, which corresponds to Chai. And Atik, the higher level in Keter, corresponds to Yechida. Because Yom Kippur is the manifestation of the Essence of G-d into Yechida, it corresponds to the level of Atik in Keter, not Arich.
Except that in Atik itself, found in Keter, there are two definitions. Which in general in the two levels in Atik, the higher category which is in Keter (and especially the three heads which are in her) is called with the name Atik compared to the lower level in Keter which is called Arich.
However, even in Atik the main concept of the Atika is the Ohr Ein Sof which is in “The Three Heads” not the level of “The Three Heads” itself. The principle concept of Atik in Keter is the Ohr Ein Sof, the infinite light that shines “into” Keter. Not the level in Atik that “receives” the Ohr Ein Sof, i.e., the “Three Heads” in Keter. Thus the Ohr Ein Sof, the infinite divine light that shines from G-d’s Essence “into” the “Three Heads” is the “masculine” level of Keter and the true Atik.
And the difference between the two levels mentioned above is, that Shabbos Shabbason “He” which is (feminine language) is in Atik, it is in the “Three Heads” in it (which in them is also included Rad”Lo—“Resha D'Lo Ityada”—“The Head That Is Not Known” which is a very high level). Yet this level of Atik is referred to as “He” (in the feminine), for it is not the Ohr Ein Sof itself, but that which receives the Ohr Ein Sof in Keter.
And the Shabbos Shabbason “Hu” which is (in the masculine language) is in the Ohr Ein Sof which is in the Rad”Lo, the Ohr Ein Sof that manifests into Keter is the “masculine”, and not the Rad”Lo which receives the Ohr Ein Sof which is the “feminine”.
And according to this there is an additional explanation in this that after it already says in the verse: “Return Yisroel Ad” it adds the words “Havaya Elokecho”. Because the levels of “Ad—until and not including Ad”—is in Atik as it receives from the Ohr Ein Sof the “Three Heads” in Keter (as brought down above earlier in paragraph three from Likutei Torah). And that, Havaya is considered like Elokim compared to the Ohr Ein Sof which is above Havaya, there is to say that this is specifically regarding the Ohr Ein Sof which is in Rad”Lo and not the Rad”Lo and/or the “Three Heads” of Keter. As mentioned earlier, in the second explanation of the Alter Rebbe’s regarding “Return Yisroel until Havaya is Elokecho” that “Havaya” becomes equal to “Elokecho” is only when Ohr Ein Sof is revealed. Thus the words “Havaya Elokecho” is said in the verse after having said “Ad” to indicate a need for a Teshuva that reveals the Ohr Ein Sof. If the verse would have only said: “Return Yisroel Ad” it would have indicated a “return” only to the lower level of Atik—the “Three Heads” in Keter. By adding the words “Havaya Elokecho” after “Ad” it indicates an even higher level in Atik is being manifested through Teshuva, i.e., the Ohr Ein Sof itself, which “shines” into Atik, which before the Ohr Ein Sof Havaya is equal to Elokecho. The higher level of Atik is needed to be revealed in Teshuva in order to reveal the Ohr Ein Sof and Essence of G-d, which manifests into the essence of the G-dly soul of a Jew, and reveals that no sin is possible to begin with.