Class One. This class explains two ideas in Teshuva (that are to a great extent opposites): 1) Actualizing the nature of the נשמה. This itself has two aspects: A. Its nature to reunite with its Source (Hashem) after being separated and placed in a physical body. B. Its desire to do what her Maker (Hashem) wants from her: to make this world a home for Him, through Torah and Mitzvos as well as Teshuva. 2) Creating something new, taking something that is cut off from holiness and making it holy. This applies to transforming the energy of sin into good and the use of physical things for G-dliness (מעשים טובים). תשובה ומעשים טובים are the two aspects of Teshuva discussed above: realizing the potential of the Neshama and creating something altogether new out of Klipa.
Class Two. This section of the Ma’amar (which is much shorter than the last class) adds a new dimension to the entire issue of Teshuva (discussed previously) in all its aspects: The basis for all of Yiddishkeit is a Yid and his being (literally) one with G-d above all levels, and above the (very) idea of (being separated and) needing to be reunited with Him. This is the meaning of (the first מאמר חז”ל) that sees תשובה as an introduction to מעשים טובים: the essential bond between Yidden and Hashem is called Teshuva which sets up all of Yiddishkeit, especially where New Creation (like יש מאין) is concerned.
Class Three. The third class is on the beginning and the end of the Ma’amar and the explanation of the Possuk on which the Ma’amar is based. Dovid is a King and he represents מלכות which begins on Rosh Hashana. When שמיני עצרת comes he sends the people home, taking the power of מלכות, which is the essence bond of Yidden and Hashem with them. But on this day, they already have a connection to the application and bringing down this essence bond into daily Avoda. This is especially true according to the דברי הימים that explains that this story happened on 23 Tishrei (Simchas Torah) the יום טוב של גליות of Shmini Atzeres. ישראל עמו are the two ideas of Teshuva discussed in the first class on this Ma’amar.