Soul

Souls, also known as spirit bodies, are a concept in the Magical Vacation series.

Summary
Every living thing in the universe is made up of two halves: a physical body, and a soul/spirit body. Both of these halves overlap to form an individual. When a physical body dies, its respective soul separates and departs for the Abyssal Realm, where it reincarnates in Drazzig Grotto. Enlightened magicians can untether their souls from their physical bodies, and are thus able to project their soul bodies anywhere in any plane of existence.