Kalach Pitchei Chokhmah and Tanya

Text 1 (Kalach Pitchei Chokhmah 54:1) discusses the subject of 288 sparks (ניצוצין) in a structural, enumerated manner. Text 2 (Tanya 8:10) discusses both nitzotzot and shevirat-hakelim (breaking of vessels) but frames them within a specific metaphysical dynamic: how divine wisdoms become clothed and defiled through the klipot of nogah via the breaking of vessels from the posterior aspects of holy wisdom. Text 1 appears to focus on the numerical/structural aspect of sparks, while Text 2 emphasizes the theurgic mechanism of how sparks become entrapped through vessel-breaking and klipic contamination. Both invoke shevirat-hakelim, but Text 2 situates it within a causal explanation of spiritual impurity, whereas Text 1's emphasis from the limited excerpt cannot be fully determined.