The word 'Soul' encompasses two aspects, they are;
1. spirit 2. consciousness
The arabic term 'Rooh' (Spirit) is a difficult to understand concept. Muslims consider it to be a divine breath blown into every human being at the time of en-soulment which happens in the womb (probably after the first 3 months of conception).
In addition to the spirit, the human being has a consciousness, and so does all creation (Living, inanimate or animate).
Animals however, do not have 'spirit'. They are not accountable for what they do, they are under the command of God.
The consciousness is how creation is manifested, the Rooh or the spirit is a special aspect which is connected to the Divine.
Above is the explanation of this verse in The Qur'an
"Then He fashioned them and breathed into them from His Spirit. And He gave to you the hearing, the sight, and the intellect. (32:9)"
Allah, The Merciful also mentions about the Holy Spirit and the miraculous birth of Jesus, son of Mary in many verses.
But a comprehensive explanation is only with God on this subject, which is also written in the Qur'an in this following verse..
(17:85) They ask you about "the spirit".103 Say: "The spirit descends by the command of my Lord, you have been given knowledge but only a little."