Baal HaSulam, Talmud Eser Sefirot, Part 1, “Histaklut Pnimit”: …why did He bring the Neshama into such a foul and filthy Guf? From his attainment of the upper governance, the Kabbalist answers this. They explained it with the verse, “One who eats that which is not one’s own, is afraid to look upon one’s face.” It means there is a flaw of shame in any free gift. In order to spare the Neshamot this blemish, He has created this world, where there is work. They will therefore enjoy their labor, for they take their pay from the Whole, in return for their work, and are thus spared the blemish of shame.
Spiritual shame is a feeling of receiving pleasure for myself.
Question: What is the connection between corporeal and spiritual shame?
Answer: Spiritual shame is above the screen, above the first restriction. Therefore, we cannot assess spiritual shame based on corporeal shame.
From the Kabbalah Lesson in Russian 4/15/18