God, Satan and the angels ARE souls. God speaks and identifies Himself as a soul in Isaiah 42:1, “Behold my servant whom I uphold; mine elect in whom My soul delights…” 

God is the author of all life, including the angels. Job 12:10, “In whose (God’s) hand is the soul of every living thing, and the breath of all mankind.” 

Even the lower creation, the animals, are souls. “And God said, Let the earth bring forth the living creature (the Hebrew word nephesh in translated as “soul”) after his kind…” Genesis 1:24. 

The soul is the totality of what makes you, you—your memories, thoughts, body—like data stored on a computer. total being is the soul. 

Matthew 10:28 makes a distinction between body and soul. “And fear not them which kill the body but are not able to kill the soul; but rather fear him (referring to God) which is able to destroy both soul and body in Gehenna.” In other words, your body will die, but Christ will resurrect you in the kingdom (See John 5:28, 29). At the end of Christ’s 1,000 reign on earth, any who oppose righteousness and God will go into second death – Gehenna, total destruction. From second death there is no resurrection, therefore the total person (soul) ceases to exist. 

“The soul that sins, it shall die.” Ezekiel 18:4.

There are no scriptures that teach immortality of the soul—only God is immortal (1 Timothy 6:16), and He gave immortality as a gift to Christ after his ascension. The most faithful followers of Jesus are also promised immortality (1 Corinthians 15:53,54).

Additional Resources:
Christian Questions Podcast
Episode #1227: “Where Do the Human Soul and Spirit Go When We Die? (Part I)”
Defining what the human soul is and is not, and its destiny at death
Preview Video
CQ Rewind Show Notes

Episode #1228: “Where Do the Human Soul and Spirit Go When We Die? (Part II)”
Defining what the human spirit is and is not, and its destiny at death
Preview Video
CQ Rewind Show Notes

Blog Post: What is the difference between the soul and the spirit?

For children, parents and Bible class teachers:
Animated CQ Kids video: “What is the soul?”