Souls are within everything. From the air, to the humans, and animals that walk around. They are a direct energy coming from the Soul King himself, however small it may be. For spiritual beings, this may be seen by their soul chain which is ethereally connected to the Soul King himself.

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Souls may sometimes find it difficult to find their way back to the soul stream, leaving them in the World of The Living. It is here that Shinigami may konso them and have them rejoin the soul stream or Hollows may devour them to add them into their power.

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Souls inherently are unable to control their Reiatsu to start out with. Making them very susceptible to being found.