Refers to the spiritual essence of a person, often in religious, philosophical, or supernatural contexts. Can be used for both living and deceased beings.
He believes in the existence of the soul.
The ritual is performed to console the spirits of the dead.
霊魂 is a more formal, religious term for a soul that survives death, while 魂 can also mean the living spirit or drive within a person.
Compound of 霊 (rei, 'spirit') and 魂 (kon, 'soul'). Both kanji carry similar meanings, and the combination reinforces the abstract concept of the spiritual essence. The reading is on'yomi.