Yes they are. One was just as the other as respects the gifts bestowed, and together, they were the perfect pair, male and female were they created with divers functions and duties to perform in the perfect workings of the laws of God. The Padgett messages use the word man very often, this is because when the messages were written this was the terminology used, so Man means Man and Woman.

Creation of the first parents-difference in their qualities, equal in their relationship to God and each other

We each have a soul that was created by God in His image, which is
invisible and can only be felt when we have an awakening that it truly
exists inside of us.  The soul has two units with a duplex personality, male
and female, and they have a conscious awareness of each other and of God. 
This is the true meaning of soulmates.  At some point, these two units separate
and when the proper condition presents itself each soul enters into a
different mother’s womb and at that time a spirit body is created to house
the soul.  After this separation occurs and the soul incarnates into the
body, soulmates lose this conscious awareness of the other and they may not
meet until one or both have returned to the spirit world after the death of
their physical bodies.

The Soul: What it is and what it is not

Jesus explains the incarnation of the soul

Yes.  It is very important for our beliefs to be in harmony with
God’s truths, in order for our soul to attain to perfection of the natural
love.  A change of beliefs is essential for progression in the spirit world,
and we can make the necessary adjustments now – we need not wait until we
pass into the spirit world.

No one can possibly reach the condition of perfection, unless their mentalbeliefs become in accord with the truth

The difference is, the natural love is the love we were created with,
the divine love is God's love, which must be sought for by prayer to God
before it can enter into our soul-

There are two loves, not one.

Divine Love, what It is and what It is not. How It can be obtained?