According to the celestials who gave us, "The Urantia Papers", now, "The Urantia Book",
"The [morontia] soul is the child of the universe and may be really known only through cosmic insight and spiritual discovery." 111:0.7 (1216.1)
"Every race of evolving Urantia mortals has a word equivalent to the concept of soul." 111:0.7 (1216.1)
"God, as a super-person, eventuates.
God, as a person, creates.
God, as a pre-person, fragments, and such an "Adjuster" fragment of himself evolves the spirit soul upon the material and mortal mind in accordance with the freewill choosing of the personality which has been bestowed upon such a mortal creature by the parental act of God as a Father." 30:1.99 (333.7)
"The human personality is identified with mind and spirit held together in functional relationship by life in a material body.
This functioning relationship of such mind and spirit does not result in some combination of the qualities or attributes of mind and spirit but rather in an entirely new, original, and unique universe value of potentially eternal endurance, THE SOUL." 111:2.3 (1218.1)
"There are three and not two factors in the evolutionary creation of such an immortal soul. These three antecedents of the morontia human soul are:
1. The human mind and all cosmic influences antecedent thereto and impinging thereon. 111:2.5 (1218.3)
2. The divine spirit indwelling this human mind and all potentials inherent in such a fragment of absolute spirituality together with all associated spiritual influences and factors in human life. 111:2.6 (1218.4)
3. The relationship between material mind and divine spirit, which connotes a value and carries a meaning not found in either of the contributing factors to such an association. The reality of this unique relationship is neither material nor spiritual but morontial. It is the soul." 111:2.7 (1218.5)
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