Sicha Toldos 5752 (5). Just as Torah and Neshama are עצם and גילויים so are נשמה and גוף. Moreover when they converge (in this world) each completes the other: Through the Neshama the choice (בחירה) of Hashem in the Jewish גוף is deserved by the body itself, through doing Torah and Mitzvos.