Shir Hama’alos Mima’amakim 5739 Class One: Hashem is crowned as as a King by being praised and called a King. This class discusses the idea of שמות and שבחים that reveal כחות from Elokus and Tzadikim etc. Different levels of names: 1) Calling someone smart or kind. 2) Calling him by his name, but where the name has some meaning 3) A name given by Hashem and it has no meaning to us, this is the deepest העלם and is brought to a state of revelation. The Rebbe explains this by explaining 1) the need for miracles to bring people closer to Him, 2) the need to flatter Tzadikim so they can DO the miracles.
Class Two: The depth upon depth the ממעמקים represents, is the idea of calling Hashem by a name which is beyond a known name, and reveals a העלם שאינו במציאות to make Hashem king.