This is a book in which Imam Ibn al-Qayyim raises the issue of the soul that was not mentioned in other books of the predecessors. It contains information about the soul and the spirit, the difference between them, the relationship of the soul to the body, and its fate after death. He based his analysis upon the Qur’an and the Sunnah and supported his arguments with proofs from the two revelations, and from reason and logic.