The Alter Rebbe explains (in Tanya chapter 3) that the three faculties of intellect, chochma-bina-da'at, and the seven emotive powers, evolve from the ten supernal Sefirot. All this applies to nefesh, ruach, and neshama (three aspects of the soul) which are enclothed within the body of man. However, mesirat nefesh, the readiness for self-sacrifice for G‑d (that a Jew neither desires nor is capable of being - G‑d forbid - separated from the Divine source) comes from the Essence of the En Sof (the Infinite One, may He be blessed) which transcends the Sefirot, the first of which is the Sefira of chochma.
-- Hayom Yom 21