The high number is the actual channel. The low number is mapped down from the high number so it matches the number of its SD counterpart, if any.
It can't be the same as the already-used number for SD, thus the mapdown. This makes it possible for ESPN SD and ESPN HD to both use channel 140 or for channel 4 to be channel 4 in New York and also be channel 4 in Los Angeles and be channel 4 in HD or SD.