Soul

The Soul, along with the Body and Heart, is a part vital to the complete existence of any living thing. The soul literally gives the body life, it is the difference between being alive or dead. It is the force that wills the body to live, and drives it to survive.

When someone becomes a Heartless, their heart, which controls the body, is released and the body and soul is left behind. Usually, the body and soul, having no guidance, wither away. However, if that person's heart was strong enough, then the soul will take command of the body and will it on. This being is called a Nobody. Strong Nobodies, such as the members of Organization XIII retain their human form. They are able to retain their form due to having a strong will when they were complete beings. Therefore, it is clear that will is related and an essential part of the soul.

Unlike the heart, which controls the body, telling it what to do and giving it feelings and emotion, the soul is the energy and life the body uses to carry out the heart's commands. Essentially, the Soul is life. Therefore, it is assumed that the soul is the spirit or ghost that leaves the body upon death. If the soul leaves the body, it has no energy or drive to carry out the hearts orders, so ultimately the being dies.

The heart has a connection to the Heartless while the Body and the Soul have a connection to the Nobodies.

But there is another question, "When Nobodies "die" th body withers away, but where does the soul go?" Maybe it somehow looks for body and heart elsewhere. Maybe when a nobody "dies" the soul tries to find itself a new heart and body probably unsuccessful. The answer to the question is unanswered.