The latest section from the Holy Epistle explores the origins and spiritual nature of souls and angels, distinguishing between those that emerge from different forms of Divine union. It explains that souls originating from the highest spiritual realms, before descending into physical bodies, are not considered separate entities but retain a Divine essence. Even after descending into this world, the souls of the earliest righteous individuals maintained their connection to Divinity, only departing from their bodies before any transgression.

The text further discusses how certain spiritual worlds and entities, described in Kabbalistic teachings, are not truly independent existences but are instead closely aligned with the Divine, much like the souls of angels. These distinctions highlight the varying degrees of spiritual contraction and connection to the Divine found throughout creation.