When a person is sleeping, however, the soul [neshama] [is left within him,and it] warms the body so it will not get too cold and die. That is what iswritten: “The spirit [neshama] of man is the lamp of the Lord” (Proverbs 20:27).
Rabbi Bisni, Rabbi Aḥa, and Rabbi Yoḥanan say in the name of Rabbi Meir: The neshama fills the entire body, and when a person sleeps, it ascends upward and draws life for him from above. Rabbi Levi said in the name of Rabbi Ḥanina: For each and every breath that a person takes, he must laud the Creator. What is the source? “Let every soul [neshama] praise God” (Psalms 150:6) – [read instead:] Let every breath [neshima] praise God.
Gen Rabba 14:9
A Hasidic master known as the holy Berdichever, the Kedushat Levi
He starts from Kol Haneshama tehalel yah. Levi Yitzhak asks us to recognize that every day we are a new creation. The Psalmist says, "Kol haneshama tehallel Yah" -- "Every living thing praises God" (Psalms 150:6). And the Midrash makes a tiny twist, yielding "Kol haneshima"-- "With every breath one praises God." Al kol neshima v’neshima – as the breath is constantly trying to leave us (release). But God keeps returning it to us. When this happens, we’re a great being. When this happens we have a great connection/joy/gratitude in serving God.
God breathes new life into us at each moment. Were it not for the loving vitality of the Divine, we would not survive from moment to moment. Each breath, each moment of life, is a new blessing, a new creation. And if we consider this, then we see that each moment is a new opportunity, a new beginning, in fact, a new lifetime. Entering each moment in this way, we may see clearly what is ours to do: to deepen love, to heal a soul, to save a life, to make a difference, to change the world.
Rabbi Levi Yitzchak of Berditchev (1740–1809)
Jastrow
The Inner Spark - The inner essence of the soul, which reflects, which lives, the true spiritual life, must have absolute, inner freedom. It experiences its freedom, which is life, through its originality in thought, which is its inner spark that can be fanned to a flame through study and concentration. But the inner spark is the basis of imagination and thought. If the autonomous spark should not be given scope to express itself, then whatever may be acquired from the outside will be of no avail.
This spark must be guarded in its purity, and the thought expressing the inner self, in its profound truth, its greatness and majesty, must be aroused. This holy spark must not be quenched through any study or probing. The uniqueness of the inner soul, in its own authenticity – this is the highest expression of the Divine light, the light planted for the righteous, from which will bud and blossom the fruit of the tree of life.
Orot Hakodesh 1:177
Rabbah said: If the righteous wanted, they could create a world. What
interferes? Your sins, as it is written (Isaiah 59:2), "Only your sins separatebetween you and your God." Therefore, if not for your sins, there would not be any differentiation between you and Him.
We thus see that Rabba created a man and sent it to Rav Zeira. He spoke to it, but it would not reply. But if not for your sins, it would also have been able to reply. And from what would it have replied? From its soul. Does a man then have a soul to place in it? Yes, as it is written (Genesis 2:7), "And He blew in his nostrils a soul of life." If not for your sins, man would therefore have a "soul of life." [Because of your sins, however] the soul is not pure.
This is the difference between you and Him. It is thus written (Psalm 8:6), "And You have made him a little less than God." What is the meaning of "a little"?
This is because [man] sins, while the Blessed Holy One does not. Blessed be He and blessed be His Name for ever and ever, He has no sins.