They help by instructing the lost souls who to want to change. They are found all throughout the Klipoth.

Almustafa, you said in you answer that these Masters can be found throughout the Klipoth...but how could any Master inhabiting the 8th and 9th spheres help the beings there if those beings are already in the state of disintegration?

Also, aren't entities in the 8th and 9th spheres completely separated from their Divine triad? If there is no Divinity within these beings, how could they be helped, since Divinity exists within?

I am not questioning your answer, I am just trying to understand.

I second that question... it seems incongruous to help souls that are already in devolution. What could they possibly do about their situation that doesnt have to wait until they regained a human body?

Bump

The ego is that which is in devolution, not the soul. The soul consists of the precious Essence of the Monad. Unfortunately the Essence, is trapped in the ego, through identification, and thus is being dragged down into hell. Divinity does not want to destroy the precious Essence, so this is why hell is created as a means of liberation for the trapped soul. But it is the ego which is disintegrated in hell, not the soul.
As to how exactly the Masters instruct the souls in hell, we do not know and quite frankly, are not eager to find out. But if you want to know how hell feels like for the soul, just look at your nightmares. And then it should become obvious, why the Masters help even the souls in the inferno. What is the most obvious choice for the soul? One thousand years in hell, or one thousand years plus one second? Every error, that the soul can avoid, every repentance that the soul can make, can prevent pain.