The UK Bible Students Website
Scripture citations are to the KJV (Authorised Version)
A. The soul is a combination of body, the breath of life, and at least some degree of independent intelligence. Higher-order animals — dogs, horses, cattle, birds — are all souls. That is, they are sentient beings, the result of body and breath, and are able to see, hear, feel, taste, smell, and think. See Num. 31: 28:
[L]evy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, both of the persons, and of the beeves [cattle], and of the asses, and of the sheep.
A few texts from the Old and New Testaments should cast some light on the matter.
Isa. 53: 10 – Christ’s soul: ‘Yet it pleased the LORD to bruise him; he hath put him to grief: when thou shalt make his soul an offering for sin, he shall see his seed, he shall prolong his days, and the pleasure of the LORD shall prosper in his hand.’
Rom. 13: 1 – the citizen’s soul: ‘Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God.’
Heb. 4: 12 – soul and spirit not the same: ‘For the word of God is quick, and powerful, and sharper than any two edged sword, piercing even to the dividing asunder of soul and spirit, and of the joints and marrow, and is a discerner of the thoughts and intents of the heart.’