Soul is for animal bodies, all animals have souls.
Disembodied souls are sometimes called ghosts.
Souls can die, they are not necessarily immortal.
Human soul is the lower self, the lower three chakras.
Anahata chakra is the first spiritual chakra. Advance in Anahata and the seed of spirit is germinated. This is when the 2nd birth takes place, when we are said to be twice born (first born of water, then of spirit).
Only when the soul has aquired spiritual qualities do we start to metamorphose inti spiritual beings. Before the 2nd birth it is possible to use our energies to do evil things and thereby lose the little spiritual qualities we have (Jesus quote). In fact, we can add so much bad karma that we lose the right to be incarnated again as human beings.
Until we advance in the school of life sufficiently, we will not become spiritual beings.
Therefore, a soul can, but does not necessarily, acquire spiritual faculties and then it start to become a spiritual being over subsequent reincarnations.
Spiritual beings are immortal.
Spiritual beings attend school on earth in incarnated form.
Senior spiritual beings do not necessarily incarnate but can work in the school of life to help us.
After graduataion (enlightenment), we do not return here. We will then be qualified to continue life in Sukhavati or wherever it is that spiritual beings of our tribe exist.
The most senior spiritual being known to humankind is Lord Amitabha Buddha who is in charge, the Father of our Heaven.
We also know other spiritual beings who are here to help us. One such being is now called Christ, or Avalokiteshvara, or Guanyin. Other such beings are not as senior as that, therefore we do not call them Lord but angels.