It is capacity which makes the soul a soul; otherwise it would be spirit. For instance, when the sun comes into our house in the morning, the sunlight passing through the window will be square or round according to that window, or triangular if the window is shaped like that. The sun is not triangular or square; it is the window which is that shape. We say it is the sun that comes into the house, but we could call it something else. The sun may be likened to the spirit, and its entry through the window, which is a capacity and which gives it a form--triangular, square, or whatever it may be--may be called the soul. The soul becomes identified with qualities and merits because of the capacity through which it expresses itself; if not it would be spirit.