The higher soul, the eternal soul, the holy soul. It is sometimes said only Jews have a neshama, and even among them it must be earned or bestowed through piousness and study of the Torah. This is the sould that exists in an androgynous state in Heaven, and separates into male and female upon its descent to earth. Some say there are a limited number of them, and they are recycled. It is also said that since the neshama is heavenly, it can intercede on your behalf in heaven; hence the practice of praying at a righteous person's grave. See also nefesh, ru'ah, ibbur, gilgul.