Atma (soul) is a drop of the Amrit. Atma is Jyot, a part of the Param Atma – Param Jyot – Nirgun Saroop of Akal Purakh. Soul has separated from Akal Purakh due to its destiny based on his Karni, and when the effect of his Karni finishes then there is no destiny left. At that point the separated drop goes back and merges with the ocean. The Atma, the Jyot, goes back and unites with the Param Atma, with Param Jyot-Nirgun Saroop – Mansarovar – Gur Sagar – Dhan Dhan Paar Braham Pita Parmeshwar Ji. When this happens then the cycle of reincarnation comes to an end and the soul, the Jyot, the Atma goes into complete silence after merging into the Nirgun Saroop forever. This puts an end to the cycle of birth and death. This is all GurParsaad and GurKirpa that makes this happen. — The soul never dies and is never born. It is the physical body that is born and dies, that is created from the elements and goes back to them. Soul is an eternal part of the divinity. Through the soul divinity plays in its creation. Soul is the life portion of the creation. Everything that is living and grows has a soul inside it which makes it work in all of the physical senses. Removal of the soul causes the death of the physical body.
This is a divine law that whatever is created in the time and space will go through change continuously and eventually die the physical death. Birth brings the soul into the body and death happens when soul leaves the body to go into a new body. This applies to every piece of creation. The soul is the divine power that keeps the entire creation alive and going through this change and eventually leads to the physical death of every piece of creation. When the physical death of any creation happens then the soul leaves the body, Which means that the divine power stops working on that creation and after death all its elements go back to the individual parts from where and which it was created.
For example, divinity created a human body using five elements, the Panj Tats of air, wáter, fire, earth and sky and when a person dies all of these five elements go back to their origin. So soul is the divine power that keeps everything going around the entire creation. Soul is the divine power that is powering each and every living creation including all of the internal processes of any creation as well as the interaction between various creations all around in the creation.