Origin of Souls:
Souls are created from the Spring of Souls found at the foot of the Tree of Naeja, which is also the spring from which flows the River of Fate.

Souls that are destroyed lose their every essence of themselves and their spiritual energy returns to the spring to be renewed as something else.

The Four Types of Souls

Divine souls are the greatest. They live in the Eternal Realms (Outer Planes) and Elemental Realms (Inner Planes), and cannot ever truly be destroyed. They can have mortal forms on the world, but these are only avatars. They can also enter the Mortal Realm but risk "death" when they do. If a god "Dies" his soul loses almost all divine power and is left afloat in the Void (Astral Plane).
Examples: The Gods, Elder Titans

Eternal souls exist forever so long as they are never truly destroyed. They can have a mortal form upon the world, and if that is destroyed they "Die". When they die their soul returns to the Eternal Realms. An Eternal Soul can only be destroyed by a Divine Soul.
Examples: The Titans; Gelvani; The Fey; Outsiders (Devas, Baatezu, Tanari, etc…)

Mortal souls are, at the point of creation, linked to a Mortal Body. If they die they either are "reincarnated" in a new Mortal Body, or they travel to the Eternal Realms. A Mortal Soul can be destroyed by an Eternal Soul or a Divine Soul. Mortal Souls can only return to the Mortal Realm if they are resurrected or through Necromantic magic.
Examples: Animals; Mortal Races (Duneimen, Duervar, Orcs, etc…)

Ephemeral Spirits:
Ephermal spirits are usually less than conscious of themselves. They exist for a short period of time and then are destroyed. Those attached to Mortal Forms are destroyed when their mortal form dies.
Examples: Insects; Animated Semi-Sentient Beings (empathic intelligent weapons, golems, shadows, skeletons, zombies, etc…); Semi-conscious lifeforms (will-o-wisps, mephits, etc…)

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