Baal HaSulam, “Introduction to The Book of Zohar,” Item 20: And the same “body,” in its bad form that is given to us in the present, this too does not spoil our essence as this and all its properties are about to be annulled completely together with all the system of impurity that is its source, and everything that is about to be burned is as if it is already burned, and is considered as if it never existed.

The essence of the soul (Nefesh), clothed in the body, is merely at this stage of desire, but the desire to bestow is derived from a system of four worlds of ABYA of sanctity; it exists eternally, because this form of the desire to bestow is in equivalence of form with the source of life and is unchangeable.

We exist in the reality of Ein Sof (Infinity) and all the worlds (olamot), meaning the concealments (alamot), are only filters that adjust the picture of Ein Sof for us; the degree of concealment exists only in our perception and they will vanish the moment we are able to annul our body,” the desire to receive for itself.

However, this desire still needs to be revealed. Where does it really exist? In fact, today all my desires are actually acting at the beastly level. The real desire in order to receive is revealed only when I begin to work in order to bestow and find out everything that is opposed to the desire to bestow. Opposing the right line, the left line is revealed; against sanctity, impurity is revealed.

Here below, under the line of spiritual perception, we are in the imaginary world where our desires, as it is said, “All look like beasts.” But if by work in the group, in dissemination, in connection, for friends, for humanity, and finally for the Creator, we reveal our inclination toward Above, then we reveal our corrupted “body,” meaning the desire to receive with the intention to receive.

In order to correct this desire, the intention needs to change to in order to bestow. The desire to receive itself stays and above it I build a desire in order to bestow that is called soul (Neshama). Its essence is in my bestowal to everyone. By giving to everyone, loving everyone, I develop the soul above my “body.” And in this form, we are reach correction.

Then this world disappears, and I can see all the worlds to the world of Infinity.

Now we also exist in the world of Infinity. And now, too, everything depends on my intention. Nothing is immutable and constant, as everything is being depicted and happens only in my qualities.
[102676]
From the 4^th part of the Daily Kabbalah Lesson 3/13/13, “Introduction to The Book of Zohar” 

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