Final answer:
If two electrons in the same atom have the same value of l (angular quantum number), they are in the same subshell, but not necessarily in the same energy level.
Step-by-step explanation:
If two electrons in the same atom have the same value of l (angular quantum number), they are in the same subshell, but not necessarily in the same energy level. The angular quantum number defines the shape of the orbital and determines the subshell the electron occupies, while the principal quantum number determines the energy level. The Pauli exclusion principle states that no two electrons in an atom can have the same set of four quantum numbers, so if two electrons have the same angular quantum number, their other quantum numbers, such as the spin, must be different to differentiate them from each other.