If we meditate upon the word 'Soul' we see it as 'God's eternal Idea of man' - so 'Soul' is the innate spiritual idea of a living entity that exists in some 'form' within or without a 'matter-ial' body. The essence and concept of 'Soul' however,...exists forever in the Mind of God as 'idea', the pre-conceptual image of a 'living consciousness' individualized.
'Soul' to me is the inner essence of a living conscious entity that has an individuality of being. 'Soul' is eternal in the sense that it is made of God-mind and derived of God's essence...a living complex of mind and spirit with individuality and consciousness. Because what is created out of God's own Spirit, that substance has the same nature and potency as God Himself, infused with life/light/consciousness. As long as an living entity has consciousness and 'identity' it is a functioning soul-unit, a center of God-activity. The 'I AM' individualized.
We are Soul embodied as Man, an individualized expression of God. Spirit is the energy of soul, so that the soul of Man by nature has the potency of immortality, latent within its own inherent nature. Whether one believes that the soul wil be resurrected at a later time or continues on immediately after the physical body dies... may be a 'technical issue' as both beliefs 'end' in living souls endowed with life or immortality at some juncture, whether it be NOW (inherently waiting to be further developed) or in some miraculous future event. All souls who accept, receive and co-operate with the Life-giving Spirit are being regenerated thru the One Divine Life, via the 'Christ' (divine principle/pattern/idea of God in Man) to arise in his divine Sonship and eternal inheritance as an immortal soul.